Notional income rejected as assessee had recovered project cost...

Notional income rejected as assessee had recovered project cost from toll, advertisement and rental income, hence no designated return earned. Revenue subsidy disallowed as land was leased, not transferred by Noida. Interest u/s 43B on deep discount bonds allowed on accrual basis. Capital subsidy not to be reduced, no recomputation of depreciation. Claim of depreciation u/s 32 and brought forward depreciation remanded to CIT(A) for adjudication as not adjudicated earlier.