Itxa/1540/2012 Of The Commissioner Of Income Tax - 25 v. Sai Krupa Developers

sbw *1* IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1540 OF 2012 Commissioner of Income Tax 25-Versus-Sai Krupa Developers ..Appellant ..Respondent ........... Mr. Arvind Pinto for the Appellant. Mr. Hiro Rai with Mr. Subhash Shetty for the Respondent. ........... CORAM: S.C. DHARMADHIKARI AND A. K. MENON, JJ. DATE :- 1[st] OCTOBER, 2014 P.C.: 1]At the hearing of this Appeal which challenges the order passed by the Tribunal on 14[th]March, 2011 in Income Tax Appeal Nos.3661/Mum/2011, the deduction under section 80IB(10) of the Income Tax Act, claimed by the Assessee, was the issue involved. All the arguments that were canvassed on behalf of the Revenue before the Tribunal and reiterated in this Appeal are concluded by the judgment of this Court, firstly, in the case of Commissioner of Income Tax V/s. M/s. Brahma Associates reported in (2011) 333 ITR 289 (Bom) and, thereafter, in Income Tax Appeal No.201 of 2012 in the case of The *2* Commissioner of Income Tax-16 V/s. M/s. Happy Home Enterprises and in Income Tax Appeal No.308 of 2012 in the case of The Commissioner of Income Tax, Central-II, Mumbai V/s. M/s. Kanakia Spaces Pvt. Ltd. delivered on 19[th] September, 2014. In such circumstances, the Appeal does not raise any substantial question of law. It is, accordingly, dismissed. No orders as to costs. (A. K. MENON, J.) (S.C. DHARMADHIKARI, J.) wadhwa 2/2