DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD
In the result, both the appeals filed by the revenue are partly allowed
ITA 1514/HYD/2019[2015-16]Status: DisposedITAT Hyderabad26 May 2023AY 2015-16
Bench: Shri Rama Kanta Panda & Shri Laliet Kumar
For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Jeevan Lal
Section 133ASection 139Section 139(1)Section 80ASection 80A(5)Section 80I
housing project subsequent to assessment framed by the AO by filing an application u/s. 264 before the CIT and made the claim of deduction u/s. 80IB(10). The CIT, therefore rejected the revision application holding that since assessee had not made a claim under section 80IB(10) in the return of income, by virtue of section 80IA(5), the claim
