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TMI Blog2016 (10) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... nimum area of one acre - Held that:- Date on which the earlier housing project had commenced construction could not be applied to the housing project consisting of 'E' building merely because the conditions set out while granting approval to the earlier housing project have also been made applicable to the housing project in question. Section 80IB(10) does not suggest that the plot of land must be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Appellate Tribunal (Tribunal). The impugned order relates to assessment for Assessment Year 2009-10. 2. The Revenue urges the following question of law for our consideration : (I) Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the claim of deduction u/s 80IB(10) of the Income Tax Act 1961, is exigible although the commencement cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The impugned order of the Tribunal, while dismissing the Revenue's appeal, placed reliance upon its order passed in the case of the same Respondent assessee for Assessment Years 2003-04 and 2004-05. 4. It is an agreed position between the parties that being aggrieved by the order of the Tribunal in the Respondent assessee's own case for Assessment Years 2003-04 and 2004-05, the Revenue h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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