TMI Blog2015 (1) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether on the facts and in the circumstance of the case and in law, the Tribunal was right in not appreciating the fact that the project was initially approved by the local authority on 08/08/1996 and commenced before 01/10/1998, whereas, for being eligible for the claim of deduction u/s. 80IB(10), the project was required to be first approved and commenced after 01/10/1998 in accordance with Expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 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 admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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