2018 (7) TMI 1412

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.... Deepak Anand, Jr. Standing Counsel. For the Respondent- Mr. Piyush Kaushik, Adv. ORDER Two questions are urged by the Revenue in its appeal under Section 260A of the Income Tax Act ('the Act'). Firstly, whether the reckoning of balconies raised in respect of housing development that resulted in each unit exceeding 1000 sq. ft. is entitled to the relief under Section 80IB(10)(c)of the Act and S....