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2 results for “section 68”+ Section 801B(10)clear

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Key Topics

Section 26310Section 143(3)7Section 80I5Section 1473Section 801B2Deduction2

C.G. BUILDCON PRIVATE LIMITED ,RAIPUR vs. ITO WARD 3(1), RAIPUR

In the result, appeal of the assessee company is dismissed

ITA 300/RPR/2023[2009-10]Status: DisposedITAT Raipur14 Jul 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.300/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 C.G Buildcon Private Limited B-1, 3Rd Floor, C.G. Elite, Opp. Mandi Gate, Vidhan Sabha Road, Pandri (C.G.)-492 004 Pan: Aaccc5355P

For Appellant: Shri S.N Agrawal, CA (Joined virtually)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(3)Section 147Section 801Section 80I

68,50,234/- u/s 80(IB)(10) of the Act. Briefly, the appellant was engaged in a residential project namely C.G. Heights and claimed to be approved and developed with the consent of Nagarpalika Nigam, Raipur and the appellant claimed deduction u/s 80IB(10) of the Act, which was denied by the AO stating that the project was not completed

MANILAL DAYALJI & COMPANY,,DHAMTARI(C.G) vs. THE CIT,, RAIPUR (CG)

In the result, the appeal filed by the Assessee is allowed

ITA 32/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Mar 2018AY 2009-10

Bench: Shri N.K. Billaiya & Shri Ram Lal Negi)

For Appellant: Shri R. B. Doshi, C.AFor Respondent: Shri P.K. Mishra, D.R
Section 143(3)Section 263Section 80Section 801BSection 80I

801B should produce form I0CCB duly filled. You have neither produced 3 . A.Y. 2009-10 certificate from competent authority regarding SSI nor submitted mandatory I0CCB form duly filled in all respect. Thus, the claim of deduction u/s 80 1B at Rs.15,68,225/- should have been disallowed by the Assessing Officer (ii) It. is further seen that you have received