2018 (4) TMI 1765

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..... ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal, Rajkot Bench dated 28th July 2017, raising following question for our consideration :- "Whether the Appellate Tribunal is right in law in deleting the addition made by the Assessing Officer under Section 80IB [10] of the Act ?" Undisputed facts are that th .....

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..... project. We are conscious that such a question has been admitted by this Court in Tax Appeal No. 176 of 2012 to 178 of 2012 wherein a question does arose whether an assessee, who is a developer of a housing project, can contend that even if he has breached the condition of the residential units not exceeding constructed area of 1000 sq.ft., in many cases, the deduction under Section 80IB [10] of .....

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