SUPREME COURT OF INDIA
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No.- Special Leave to Appeal (C) CC No (s). 3926/2017
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Principal Commissioner of Income Tax ..............................................Appellant.
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Omaxe Buildhome Pvt Ltd
..................................................................Respondent |
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Kurian Joseph And R. Banumathi, JJ.
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| Date : February 23, 2017 |
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| Appearances |
For the Petitioner :
Mr. Rupesh Kumar, Adv. Mr. R. M. Bajaj, Adv. Mr. Divyanshu Kumar Srivastava, Adv. Mrs. Anil Katiyar, Adv.
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Section 80IB of the Income Tax Act, 1961 — Deduction — SLP dismissed against High Court's ruling that where each real estate project developed by assessee was completed on a standalone basis and each was independent of other housing schemes developed by assessee on adjoining lands, assessee would be entitled to deduction under section 80IB on each project being separate housing projects — Principal Commissioner of Income Tax vs. Omaxe Buildhome P. ltd.
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JUDGMENT
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Delay condoned.
We find no reason to entertain this Special Leave Petition, which is, accordingly, dismissed. |
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[2017] 248 TAXMAN 325 (SC) |
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