2014 (8) TMI 1190

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..... on No.67/2010 dated 3/8/2010 issued by CBDT notifying the SRA projects is clarificatory in nature and is retrospective in operation? - HELD THAT:- The Registrar (Judicial)/Registrar, High Court, Original Side, Bombay to ensure that the original record in relation to this Appeal is summoned from the Tribunal and offered for inspection of the parties. This paper book is treated sufficient for the .....

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..... such circumstances, both sides fairly state that this Appeal deserves admission. It is admitted on the following substantial questions of law: (i) Whether the Appellate Tribunal was justified in law in disallowing the appellant's claim of deduction u/s 80IB(10) of the Act in respect of the Dharavi Project approved by SRA on the ground that the condition of size of the plot of land had .....

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