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2014 (11) TMI 556
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....Respondent : Mr. R. Sivaraman ORDER (Delivered by R. Sudhakar,J. ) The above Tax Case (Appeals) are filed by the Revenue as against the order of the Income Tax Appellate Tribunal raising the following substantial questions of law: T.C.(A)Nos.662 to 665 of 2014: "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee had sati....
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....need not be a building cum developer for claiming deduction under Section 80IB(10)? 5. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that assessee need not own the land and then develop cum build the housing project of the purpose of claiming deduction under Section 80IB(10)? 6. Whether on the facts and in the circumstances of the case, the Trib....
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....ural change as per the agreement and such structural changes have been made at the time of construction by the assessee? 9. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that assessee is entitled for the deduction under Section 80IB(10) for the housing project with respect to residential flats with built up area not exceeding 1500 sq.ft. even thoug....
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.....6.2008?" 2. The assessment in the above cases relate to the assessment years 2007-08 and 2008-09. 3. The issues involved in the above Tax Case (Appeals) that whether the assessee is entitled to deduction under Section 80IB(10) of the Income Tax Act has already been decided by this Court in the assessee's own case for the previous assessment years, namely, 2005-06 and 2006-07 in T.C.(A)N....