9911796707
TMI Blog2017 (5) TMI 1824X X X X Extracts X X X X X X X X Extracts X X X X ..... completion method - HELD THAT:- Question stands answered in favour of the Assessee and against the Revenue by the order passed by this Court in Shipra Estate Ltd. Jai Kishan Estate Developers Pvt. Ltd [ 2016 (11) TMI 1758 - DELHI HIGH COURT] Consequently no substantial question of law arises on this issue. Deduction u/s 80IB (10) - The following questions are, therefore, framed for consideration: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay in re-filing the appeal is condoned. The application is disposed of. ITA No. 766/2016 ITA No. 178/2017 2. This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the order dated 30th May, 2016 passed by Income Tax Appellate Tribunal ( ITAT ) in ITA No. 5849/Del/2012 and ITA No. 5614/Del/2012 for the Assessment Year 2009-10. There are three questions projected by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions in Section 80IB (10) of the Act? (ii) Whether the ITAT was correct in directing the Assessing Officer to exclude the area of balcony which was open to the sky while calculating built up area of a flat which is contrary to the definition of built up area given in the section 80IB? 6. Set down for final hearing on 22nd September, 2017. 7. By the next date of hearing, both the parties wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
