SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL
In the result appeal of the assessee is dismissed
ITA 328/IND/2023[2010-11]Status: DisposedITAT Indore23 Jul 2024AY 2010-11
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024
Section 250Section 271(1)(c)Section 80I
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ITANo.328/Ind/2023
Ram Babu Singh decision of this tribunal in case of Paras Housing Pvt. Ltd. 22 ITJ
273 Indore.
6. On the other hand Ld. DR has submitted that the A.O has disallowed the claim of deduction u/s 80IB(10) on three grounds viz
(i) the assessee was only a contractor for construction of the houses
