PCIT Vs Nahar Enterprises (Supreme Court of India)
Case ke facts
Yeh builder ka case tha, jisme department ne project ke flower-bed aur service area ko built-up area mein jod diya tha. Section 80IB(10) housing project ke tax deduction ke liye hai. Deduction milne ya na milne ka yahi mudda tha.
Mudda (Issue)
Section 80IB(10) mein built-up area mein flower-bed aur service area include hoga ya nahi?
Faisla (Held)
Supreme Court ne Revenue ki appeal radd kar di aur decide kiya ki flower-bed aur service area built-up area mein count nahi honge. Deduction mil sakta hai.
Practical takeaway
Builders ko deduction chahiye toh floor plan mein flower-bed aur service area ko alag dikhayein. Unko built-up area mein mat include karein.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-21.