*1* 7.itxa1335.12 sbw IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1335 OF 2012 WITH INCOME TAX APPEAL NO.1334 OF 2012 Commissioner of Income Tax 24 ..Appellant Versus M/s. Yash Developers ..Respondent ........... Mr. Arvind Pinto for Appellant. Ms. Natasha Mangat 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 29th July, 2011 in Income Tax Appeal Nos.4615 and 4616/Mum/2010, 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, 1/2 ::: Uploaded on - 08/10/2014 ::: Downloaded on - 15/04/2020 11:36:26 ::: *2* 7.itxa1335.12 thereafter, in Income Tax Appeal No.201 of 2012 in case of 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, Appeals do not raise any substantial question of law. They are, 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 - 15/04/2020 11:36:26 ::: Commissioner of Income-tax-24 v. Yash Developer