2012 (7) TMI 89

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..... substantial question of law: (i)  Whether the Appellate Authorities were correct in holding that the assessee is entitled for reduction under Section 80-IB(10) of the Act without taking into consideration the material relied on by the Assessing Officer to hold that some of the flats were exceeding 1500 sq. ft. of built up area contrary to Section 10-IB(10) of the Act and recorded a perverse .....

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..... being purely a question of fact, the substantial questions of law framed do not arise for consideration. As no substantial question of law is involved in this appeal, we dismiss this appeal and refuse to answer the questions of law, which are already recorded, which in ratio is not a question of law but purely a question of fact. Accordingly, appeal stands dismissed.
Case laws, Decisions, Jud .....

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