2011 (7) TMI 1352

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Full Text of the Document

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....gsali for the respondent. P.C. : 1. The questions of law raised by the Revenue in this appeal reads thus : A) Whether, on the facts and in the circumstances of the case and in law, the ITAT was right in holding that the assessee is entitled for deduction under Section 80IB in respect of car parking area as the same does not form part of residential unit eligible for deduction under ....