2014 (12) TMI 1343

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..... area more than the specified limit as prescribed in clause (d) of section 80IB(10) of the Act and therefore not eligible for deduction? (2) Whether the ITAT was justified in allowing the deduction u/s 80IB(10) of the Act, without appreciating the fact that the completion certificate for the shops as well as the residential flats had not been obtained before the prescribed time limit i.e. 31.03. .....

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..... advocate appearing on behalf of the appellant-revenue. Present Tax Appeal is ADMITTED to consider the following substantial questions of law: (1) Whether the ITAT was justified in allowing the deduction u/s 80IB(10) of the Act, without appreciating the fact that the project was sanctioned with commercial area more than the specified limit as prescribed in clause (d) of secti .....

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