In The Commissioner Of Income Tax – Ii, Pune v. M/S.opel Shelters Private Limited, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.In this view of the matter, for the reasons stated therein, the present appeal is also dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO.124 OF 2011
The Commissioner of Income Tax – II, Pune
..Appellant.
Versus
M/s.Opel Shelters Private Limited..Respondent.
None for the appellant.None for the respondent.
CORAM : J.P. Devadhar &
Mrs.Mridula Bhatkar, JJ.
P.C. :
DATE : 28[th] February, 2011.
1.None for the appellant.
2.This appeal is filed by the Revenue against the decision of the Income Tax Appellate Tribunal allowing the claim of the assessee under Section 80IB(10) by following the Special Bench decision of the Tribunal in the case of Brahma Associates V/s. CIT reported in 315 ITR 268. The appeal filed by the Revenue in the case of CIT V/s. Brahma Associates (Income Tax
Appeal No.1194 of 2010) was dismissed by this Court on 22-02-2011.
3.In this view of the matter, for the reasons stated therein, the present appeal is also dismissed. No costs.
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