Income Tax Appellate Tribunal (ITAT), Pune held that examination of nature of work and income necessary for granting deduction for housing projects u/s801B (10). The assessee, Ravindra Champalal Khinvasara is a developer and promoter in real estate. During the course of assessment proceedings, the Assessing Officer (AO) observed that the assessee claimed deduction u/s.80IB (10),…
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