2017 (5) TMI 1824

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....unsel For the Respondent : Mr. Ajay Wadhwa, Advocate with Mr. Sameep Gupta, Advocate. ORDER C.M. No. 8333/2017 (Delay in re-filing) in ITA No. 178/2017 1. For the reasons explained in the application, the delay in re-filing the appeal is condoned. The application is disposed of. ITA No. 766/2016 & ITA No. 178/2017 2. This appeal by the Revenue under Section 260A of the Income Tax....

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.... this issue. 4. Admit. 5. The following questions are, therefore, framed for consideration:- (i) Whether the ITAT was correct in partly allowing the deduction under Section 80IB (10) and whether the project as a whole did not satisfy the conditions in Section 80IB (10) of the Act? (ii) Whether the ITAT was correct in directing the Assessing Officer to exclude the area of ba....