2015 (8) TMI 860

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..... nder section 80-IB(10) would be allowable. In other words, if a project could be approved as a housing project having residential units with permissible commercial user, then it is not open to the income tax authorities to contend that the expression “housing project” in section 80-IB(10) is applicable to projects having only residential units. - Decided against revenue. - INCOME TAX APPELA NO. 1 .....

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..... luded against it by the Judgment referred in para 2 of the order dated 4th December, 2014 rendered in Income Tax Appeal No. 1668 of 2012. 3) In these circumstances and when the questions at page 6 of the paper book are identical to one dealt with in the order referred above, we are of the view that the present Appeal does not raise any substantial question of law. It is therefore dismissed. No .....

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