1 12.itxa1540.12 sbw IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1540 OF 2012 Commissioner of Income Tax 25 Appellant Versus Sai Krupa Developers Respondent Mr. Arvind Pinto for Appellant. Mr. Hiro Rai with Mr. Subhash Shetty for Respondent. CORAM: S.C. DHARMADHIKARI AND A. K. MENON, JJ. DATE : 1st OCTOBER, 2014 P.C. 1] At hearing of this Appeal which challenges order passed by Tribunal on 14th March, 2011 in Income Tax Appeal Nos.3661/Mum/2011, deduction under section 80IB(10) of Income Tax Act, claimed by Assessee, was issue involved. All arguments that were canvassed on behalf of Revenue before Tribunal and reiterated in this Appeal are concluded by judgment of this Court, firstly, in case of Commissioner of Income Tax V/s. M/s. Brahma Associates reported in (2011) 333 ITR 289 (Bom) and, thereafter, in Income Tax Appeal No.201 of 2012 in case of 1/2 Uploaded on - 08/10/2014 Downloaded on - 10/04/2020 15:31:36 2 12.itxa1540.12 Commissioner of Income Tax 16 V/s. M/s. Happy Home Enterprises and in Income Tax Appeal No.308 of 2012 in case of Commissioner of Income Tax, Central II, Mumbai V/s. M/s. Kanakia Spaces Pvt. Ltd. delivered on 19th September, 2014. In such circumstances, Appeal does not raise any substantial question of law. It is, accordingly, dismissed. No orders as to costs. (A. K. MENON, J.) (S.C. DHARMADHIKARI, J.) wadhwa 2/2 Uploaded on - 08/10/2014 Downloaded on - 10/04/2020 15:31:36 Commissioner of Income-tax-25 v. Sai Krupa Developer