2014 (12) TMI 1343

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.... JUSTICE KS JHAVERI) Heard Mr. K.M. Parikh, learned advocate appearing on behalf of the appellant-revenue. Present Tax Appeal is ADMITTED to consider the following substantial questions of law: "(1) Whether the ITAT was justified in allowing the deduction u/s 80IB(10) of the Act, without appreciating the fact that the project was sanctioned with commercial area more than the specified limit....