INCOME TAX OFFICER, PUNE vs. MS S S LANDMARKS, PUNE
In the result, both the appeals filed by the Revenue are dismissed
ITA 977/PUN/2023[2014-15]Status: DisposedITAT Pune19 Dec 2024AY 2014-15
Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.977 & 972/Pun/2023 "नधा"रण वष" / Assessment Years : 2014-15 & 2016-17 Income Tax Officer, Vs. M/S. S. S. Landmarks, Pune Unit U, Shakti Chamber, S.No.77-1/1A/1/3, Sangamwadi, Pune 411 003 Maharashtra Pan : Aadas1463K Appellant Respondent
For Appellant: Shri V.L. JainFor Respondent: Shri Arvind Desai
Section 143(2)Section 143(3)Section 250Section 801B(10)Section 80I
801B (10) of the Act, the assessee is not entitled for the claim of deduction and accordingly disallowed the deduction claimed by the assessee of Rs. 28134018 u/s 80IB (10) of the Act.
6.2 The appellant in its submission has stated that the building was completed and that the application for the issuance of the completion certificate was applied
