The Commissioner of Income Tax -24 v. M/S. Yash Developers
Case brief
What is this about?
The High Court dismissed Income Tax Appeals challenging an order by the Tribunal regarding deduction under section 80IB(10) of the Income Tax Act. The Court held that since the issue was already resolved in a prior judgment (Commissioner of Income Tax V/s. Brahma Associates), no substantial question of law arose.
What did the court decide?
Appeals dismissed. No orders as to costs.