25 October 2013
assesse is not having building use permission so whether he is entitled to claim rebate on the ground that this is beneficial provision and so decision of SC in bajaj tempo is applicable?
25 October 2013
i believe this question was already answered earlier in the day.
Bajaj tempo shall apply to the exent you are claiming that beneficial provisions need to be construed liberally.
With regards to the facts of your case, you may refer again to M/s. Kura Homes Pvt. Ltd. Vs. Income Tax Officer Secunderabad Ward-2(1) wherein Bajaj Tempo was applied.