2017 (7) TMI 1290

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..... ection 119 of the Act - HELD THAT:- The Commissioner [Appeals] in his judgment has specifically observed that the project of the assessee is approved as slum rehabilitation project by slum rehabilitation authority of the State and the same has also been notified. The assessee has submitted the project and the plan dated 28/04/2004 and the same was approved by the Rehabilitation Authority on 04/06/ .....

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..... evelopment project, the same was not eligible for deduction in view of the board instructions under Section 119 of the Act. According to the learned counsel, the Tribunal was not justified in overwriting the notification of the board under Section 119 of the Act. 3. Learned counsel for the respondent supports the order. 4. The Commissioner [Appeals] in his judgment has specific .....

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