2013 (10) TMI 199

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....ar 2004-05 following questions have been raised for our consideration.      (a) Whether on the facts and in the circumstances of the case and in law the Tribunal was right in directing the Assessing officer to recompute the dis-allowance u/s.14A on a reasonable basis relying on the judgment of Bombay High Court in the case of Godrej & Boyce Manufacturing Company Ltd. v. DCIT....

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....egal matrix which he clearly show that being developed in a planned and systematic manner, the transaction of sale of land partake character of business income?    (d) Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in holding that the income from sale of land to be in nature of income under the head long term capital gains, even though th....