2013 (3) TMI 801

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..... essment year 2006-07 following questions of law have been raised for our consideration. a) Whether on the facts and in the circumstances of the case and in law the Tribunal is right in allowing the appeal of the assessee and deleting the disallowance under section 80IB of the Income Tax Act, 1961 on sale proceeds of stilt parking and on the common office expenses of Poiser Project of the assesse .....

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..... umption that the assessee might have debited the expenditure relating to Poisar project to Saki Naka Project to get the benefit under section 80IB(10) of the Act. The Tribunal by impugned order recorded that the expenses incurred for Poisar project was to the extent of ₹ 1,05,11,664/and the Assessing Officer has not pointed out any defects in the books of account maintained by the respondent .....

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