2014 (11) TMI 610

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hakar,J.) This Tax Case (Appeal) is filed by the Revenue as against the order of the Income Tax Appellate Tribunal raising the following substantial questions of law: "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled for deduction under Section 80IB when the assessee is not the owner of the property and had executed a c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of building permission separately for each of the plots measuring less than 1 acre?" 2. The assessment in this case relates to the assessment year 2007-2008. 3. The issues involved in this Tax Case (Appeals) that whether the assessee is entitled for deduction under Section 80IB(10) of the Income Tax Act have already been decided by this Court in T.C.(A)Nos.581 & 582 of 2011 and 314 & 315 of 201....