Delegation of certain formalities to another entity would not disentitle developer from the deductions under IT Act


Last updated: 23 July 2021

Court :
Income Tax Appellate Tribunal, Delhi

Brief :
In DCIT v. Sahara India SahkariAwas [ITA Nos.2481 & 2482/Del/2011 and CO Nos.221 & 222/Del/2011 decided on July 19, 2021] Sahara India SahkariAwas ('the Respondent'), a cooperative society of Sahara India group and is engaged in the business of development and construction of residential and commercial units had executed a developer agreement with M/s Sahara India Commercial Corporation Ltd. ('SICCL').

Citation :
ITA Nos.2481 & 2482/Del/2011 and CO Nos.221 & 222/Del/2011 decided on July 19, 2021

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Bimal Jain
Published in Income Tax
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