2013 (3) TMI 801

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....In this appeal by the revenue for assessment year 2006-07 following questions of law have been raised for our consideration. a) Whether on the facts and in the circumstances of the case and in law the Tribunal is right in allowing the appeal of the assessee and deleting the disallowance under section 80IB of the Income Tax Act, 1961 on sale proceeds of stilt parking and on the common offi....