2018 (7) TMI 1412

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..... ting 1000 sq.ft. limit prior to 01.04.2005. This court finds no reason to interfere with such logic. Commencement of the project - Held that:- The concurrent findings are based upon the actual commencement of the project. The Revenue urged that the date of approval is determinative and commencement has to be reckoned from that period, this court is of the opinion that the ITAT cannot be faulted on .....

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..... ted in each unit exceeding 1000 sq. ft. is entitled to the relief under Section 80IB(10)(c)of the Act and Secondly, whether the conditions with respect to the commencement of the project on or after 01.10.1998 is linked with the approval granted by the local authority or actual development. In respect of the first question, the CIT(A) with concurrent findings was of the view that the balconies ra .....

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