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2012 (8) TMI 1154
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....LENDRA KUMAR YADAV, JM: This appeal has been filed by the Revenue against the order of the CIT(A) on the point of claim of deduction u/s.80IB(10). The CIT(A), following decision for A.Y. 2007-08 in assessee's own case has allowed the appeal in favour of the assessee. Same has been opposed before us. The Ld. Authorised Representative pointed out that the issue at hand in A.Y. 2007-08, which has ....
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....erein the guidelines issued were as follows: "Extension of the time limit for obtaining approval of housing projects for the purpose of tax holiday under section 80-IB and allowing deduction for re-development or reconstruction of existing building in slum areas. This section does not specifically provide area limit for the garden, the development plan roads, internal means of ac....