2012 (1) TMI 285

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....JM : Since there was a difference of opinion between the Ld. Members constituting the Division Bench ITAT Mumbai with regard to following the questions, the matter was referred to Third Member u/s. 255(4) of I.T. Act for his opinion: i) Whether on the facts and in the circumstances of the project being executed by the assessee can be taken as complete during the assessment year 2004-05 or not?....