2015 (8) TMI 859

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..... other words, if a project could be approved as a housing project having residential units with permissible commercial user, then it is not open to the income tax authorities to contend that the expression “housing project” in section 80-IB(10) is applicable to projects having only residential units. See M/s. Happy Home Enterprises case [2014 (9) TMI 707 - BOMBAY HIGH COURT] - Decided against rev .....

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..... 2012, from which this Appeal arises, considers the deduction under section 80IB(10) of the Income Tax Act, 1961. In Income Tax Appeal No.201 of 2012 (Commissioner of Income Tax-16 v/s. M/s.Happy Home Enterprises) decided on 19 September 2014, the Division Bench of this Court, to which one of us (S.C.Dharmadhikari, J.) is a party, has dealt with all three questions. It is not disputed that the que .....

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