2016 (8) TMI 1128

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....0506. 2. Admit on the following reframed substantial questions of law. (I) Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal erred in holding that the assessee satisfied the condition that the "project is on the size of a plot of land which has a minimum area of one acre" and accordingly is entitled to deduction u/s. 80IB of the Inc....