2023 (10) TMI 712 - SCH - Income Tax

Deduction u/s 80IB - some of the flats constructed in Tower A of its housing project had exceeded the area of 1000 sq.ft. - structural changes noticed in the building as on the date of survey - HC 2022 (11) TMI 1303 - BOMBAY HIGH COURT allowed deduction stating completion certificate could not have been issued by the competent authority, as rightly held by the Tribunal, if there was any violation of the approved plans by the municipal authorities. HELD THAT - We are not inclined to interfere with the judgment and order impugned in this petition. The special leave petition is, accordingly, dismissed.

Summary

The Supreme Court dismissed the special leave petition without interference with the impugned judgment and order. Delay was condoned and pending applications were disposed of.