THE PR COMMISSIONER OF vs. M/S MAHAVEER CALYX

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

220 sq. ft. far in excess of what was approved. By doing so, the assessee has 4 violated the law under which the sanction was granted and therefore, the assessee is not eligible for deduction under Section 80IB of the Act and accordingly, the assessee's claim of deduction under Section 80IB is disallowed and brought to tax. Assessee appealed

BADAGABETTU CREDIT vs. COMMISSIONER OF INCOME TAX (APPEALS)

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar