ANSAL HOUSING & CONSTRUCTION LTD,NEW DELHI vs. ACIT CC-20, NEW DELHI
Accordingly, the appeal of the Revenue for the assessment year 2006-07 is hereby allowed for statistical purposes
ITA 3193/DEL/2008[2004-2005]Status: DisposedITAT Delhi28 Mar 2017AY 2004-2005
Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaassessment Year : 2004-05 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Ansal Housing & Construction Acit, Central Circle-20, Ltd., New Delhi. Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent) Assessment Year : 2005-06 Acit, Central Circle-20, Ansal Housing & Construction New Delhi. Ltd., Ugf-15, Indraprakash Bldg., Vs. 21, Barakhamba Road, New Delhi. Pan : Aaaca 0377 R (Appellant) (Respondent)
For Respondent: Shri S. K. Jain, Sr.DR
Section 143(3)Section 32Section 35DSection 80I
…te Enterprises: ITA No. 5802/Mum/2012 (Mum. Trib.) • ITO v. Yash Developers: ITA Nos. 809/Mum/ 2011 & 3644/Mum/2012 (Mum. Trib.) • Raj Reality v. DCIT: 152 ITD 716 (Indore Trib.) • ITO v. Kura Homes P. Ltd.: 151 ITD 31 (Hyd. Trib.) • DCIT v. Mangalam Estates: 148 ITD 446 (Chennai Trib.) • ACIT v. Sterling Estates & Properties: ITA No. 316, 336/ Mds/2013 (Mad. Trib.) 23. He, therefore, submitted that conditions of filing the completion certificate of all the projects is not relevant for the purpose of claiming deduction u/s 80IB(10) of the Act for the projects under consideration. Ld. counsel further submitted th…