2015 (7) TMI 88

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..... er Section 801B(10) of the Income Tax Act, 1961 has not been fulfilled? (II) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT erred in coming to a conclusion that the exclusion of DP Road does not reduce the size of the plot, while on the contrary accepting the fact that the plot in question was originally a larger plot which was trifurcated with passing of .....

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..... facts and in the circumstances of the case and in law, the ITAT failed to consider the fact that the area of the plot for Vidhi Complex is below 1 acre and as such the primary condition for claim of deduction under Section 801B(10) of the Income Tax Act, 1961 has not been fulfilled? (II) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT erred in coming .....

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