2012 (7) TMI 89

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....substantial question of law: (i)  Whether the Appellate Authorities were correct in holding that the assessee is entitled for reduction under Section 80-IB(10) of the Act without taking into consideration the material relied on by the Assessing Officer to hold that some of the flats were exceeding 1500 sq. ft. of built up area contrary to Section 10-IB(10) of the Act and recorded a perverse ....