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2014 (8) TMI 1190 - HC - Income TaxDeduction u/s 80IB(10) in respect of the Dharavi Project approved by SRA - Deduction denied as condition of size of the plot of land had not been fulfilled by appellant - Whether the proviso inserted in clause (b) to section 80IB(10) by the Finance (No.2) Act, 2004 and the subsequent notification 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 purpose of admission of this Appeal. However, the Registry must further ensure preparation of complete paper book in accordance with the Rules. The Registry in the first instance must send intimation of admission of this Appeal enclosing therewith a copy of this order so as to enable the Tribunal to act accordingly.
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