SUPREME COURT OF INDIA
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No.- Special Leave to Appeal (C) No (s). 9138/2014, With SLP (C) No. 11491/2014
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Commissioner of Income Tax ..........................................................Appellant.
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Sanghvi And Doshi Enterprise .........................................................Respondent |
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S. A. Bobde And L. Nageswara Rao, JJ.
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| Date : July 10, 2017 |
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| Appearances |
For the Petitioner : Mr. Rupesh Kumar, Adv. Ms. Niranjana Singh, Adv. Ms. Anil Katiyar, AOR
For the Respondent : Mr. T. Harish Kumar, AOR Mr. Navneet Dugur, Adv
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Section 80IB of the Income Tax Act, 1961 — Deduction — SLP dismissed against High Court's ruling that ownership of land is not a criteria to decide status of developer to claim deduction under section 80IB — Commissioner of Income Tax vs. Sanghvi & Doshi Enterprise.
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JUDGMENT
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Delay condoned.
The special leave petitions are dismissed.
Pending applications, if any, stand disposed of.
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[2017] 250 TAXMAN 21 (SC) |
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