DCIT, CIR-12(1), KOLKATA, KOLKATA vs. M/S BENGAL AMBUJA HOUSING DEVELOPMENT LTD., KOLKATA
In the result, the both appeals of the Revenue are dismissed
ITA 1514/KOL/2015[2010-2011]Status: DisposedITAT Kolkata18 Oct 2019AY 2010-2011
Bench: Shri A. T. Varkey, Jm & Shri A.L.Saini, Am]
Section 80ISection 80i
1O)(iii)
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pertained to obtaining of completion certificate from the local authority for the housing project prior to 31.03.2012. From the material on record I find that the housing project being Phase I only obtained completion certificate in April 2011 whereas other housing projects being Phases II, III, IV & V of Luxury HIG zone obtained completion certificate in February
