2013 (4) TMI 960
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....ER ABRAHAM P. GEORGE, J. In this appeal filed by the Revenue, directed against an order dated 15.12.2010, its grievance is that the CIT(Appeals) failed to consider the decision of Hon'ble jurisdictional High Court in the case of Visvas Promoters (P) Ltd. v. ITAT (323 ITR 114), while allowing deduction of Rs. 3,58,91,270/- to the assessee under Section 80-IB(10) of income-tax (in short &#....
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....ceeded 1500 sq.ft. 4. When the matter came up before us, learned A.R. submitted that the issue stood resolved in favour of assessee by virtue of the decision of Hon'ble jurisdictional High Court in the case of CIT v. Sanghvi and Doshi Enterprise [TC(A) Nos. 581 & 582 of 2011 and 314 & 315 of 2012 & M.P. No. 1 of 2011 dated 1.11.2012]. 5. Per contra, learned A.R. fairly agreed that the is....


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