2014 (12) TMI 1214

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..... br>Dated:- 19-12-2014
INCOME TAX APPEAL NO. 44, 52, 54, 55, 57, 61, 77, 435, 446, 451, 514, 520, 521 OF 2013 - -
Income Tax
Interpretation of section 80-IB(10)(d) - Effect of amendment w.e.f. 01.04.2005 - Held that:- The controversy or issue in the above Appeals is covered either by a Division Bench judgment to which one of us (S.C.Dharmadhikari,J.) was a party rendered in M/s. Happy Home .....

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..... ein is covered by a Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. M/s. Happy Home Enterprises in Income Tax Appeal No.201 of 2012 and Commissioner of Income Tax, Central II V/s. M/s. Kanakia Spaces Pvt. Ltd. in Income Tax Appeal No.308 of 2012, both decided on 19th September, 2014. It is fairly conceded that the controversy or issue in the above Appeals is co .....

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