2017 (2) TMI 390

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....or the Respondent ORDER P. C. 1. These Appeals under Section 260A of the Income Tax Act, 1961 ('the Act') challenges the impugned order dated 31st July, 2013 passed by the Income Tax Appellate Tribunal ('the Tribunal'). The impugned order is a common order in respect of Assessment Year 2006-07 and 2007-08. 2. The Revenue has urged the following re-framed questions of la....

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....e built up area of Commercial Units exceeded the prescribed limit of 2000 sq.ft., violating the provisions of Section 80IB(10)(d) of the Act? (3) Whether on the facts and circumstance of the case and in law, the Tribunal was justified in allowing the deduction u/s. 80IB(1) of the Act for A.Y. 2007-08 to the housing project 'Brahma Avenue' approved on 06.10.2000 which was still inc....