2018 (4) TMI 1765

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....e For The RESPONDENT (s) : None ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal, Rajkot Bench dated 28th July 2017, raising following question for our consideration :- "Whether the Appellate Tribunal is right in law in deleting the addition made by the Assessing Officer under Section 80IB [10....

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....lfill the condition and not the entire housing project. We are conscious that such a question has been admitted by this Court in Tax Appeal No. 176 of 2012 to 178 of 2012 wherein a question does arose whether an assessee, who is a developer of a housing project, can contend that even if he has breached the condition of the residential units not exceeding constructed area of 1000 sq.ft., in many....