The Commissioner of Income-tax, Chennai v. M/s.Doshi Housing Ltd
[Citation -2014-LL-1112-21]
| Citation | 2014-LL-1112-21 |
|---|---|
| Appellant Name | The Commissioner of Income-tax, Chennai |
| Respondent Name | M/s.Doshi Housing Ltd. |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 12/11/2014 |
| Assessment Year | 2004-05 |
| Judgment | View Judgment |
| Bot Summary: | Respondent in the above T.C.(A)s APPEALs under Section 260-A of the Income Tax Act against the order dated 13.08.2009, 04.09.2009 and 04.02.2010 made in I.T.A.Nos. 1555/Mds/2008, 932/Mds/2009 and 1057/Mds/2009 on the file of the Income Tax Appellate Tribunal, 'C' Bench, 'A' Bench and 'D' Bench for the assessment years 2004-05, 2005-06 and 2003-04. For Appellant : Mr.Arun Kurien Joseph for Mr.T.Ravikumar Standing Counsel for Income Tax For Respondent: Mr.R.Sivaraman COMMON JUDGMENT The above Tax Case filed by the Revenue as against the order of the Income Tax Appellate Tribunal were admitted on the following substantial question of law: T.C.(A)No. 153 of 2010: Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled for deduction under Section 80IB(10) T.C.(A)Nos. The issue involved in this Tax Case that whether the assessee is entitled for deduction under Section 80IB(10) of the Income Tax Act has already been decided by this Court in T.C.(A)Nos. 581 582 of 2011 and 314 315 of 2012 dated 01.11.2012 in favour of the assessee and against the Revenue holding that the assessee is entitled for deduction under Section 80IB(10) of the Income Tax Act. Following the above-said decision of this Court, the above Tax Case are dismissed and the order of the Tribunal stands confirmed. |