https://www.taxtmi.com/caselaws?id=246884 The High Court dismissed the review petition, emphasizing that the appeal did not involve any substantial question of law. The Court also imposed costs of Rs. 50,000/- on the petitioner. The judgment clarified that mere infrastructural development without the construction of residential units does not qualify for deduction under Section 80IB(10). The procedural requirements under Section 260A were deemed satisfied as the Court found no substantial question of law to frame and address. en-us Fri, 14 Mar 2014 00:00:00 +0530 Thu, 24 Apr 2014 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246884 The High Court dismissed the review petition, emphasizing that the appeal did not involve any substantial question of law. The Court also imposed costs of Rs. 50,000/- on the petitioner. The judgment clarified that mere infrastructural development without the construction of residential units does not qualify for deduction under Section 80IB(10). The procedural requirements under Section 260A were deemed satisfied as the Court found no substantial question of law to frame and address. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246884