2011 (7) TMI 1320

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....i Sami r Tekriwal, SR-DR O R D E R PER D.K. Tyagi, Judicial Member:- This is assessee's appeal against the order of Ld. Commissioner of Income- (Appeals)-Gandhinagar dated 28-11-2008 for the assessment order 2005-06. The assessee has taken the following grounds:- "The ld. CIT(A) has erred on facts and in laws in sustaining the disallowances of deduction u/s. 80IB(10) of the act, ....

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....ee's claim of actual construction can be verified on the basis of details filed. Also missing was the details about area of residential and commercial establishments. 3. Before Ld. CIT(Appeals) the contention of the assessee was that development and construction work of the housing scheme as per the approved plan of land more than 1 acre has commenced from Dec'01 onwards and was completed in 20....

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....ppeal as all the conditions had been fulfilled by the assessee for claiming this deduction. 6. Ld. DR on the other hand relied on the orders of lower authorities. 7. After hearing both the parties and perusing the record and also the assessment order for the assessment order 2004-05, it is not clear whether the claim of the assessee u/s.80IB(10) during the A.Y 2004-05 was in respect of the s....