TMI Blog2011 (4) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order of the Ld. CIT(A)-XV, Mumbai dated 16.02.2009 for the A.Y. 2005-06. The Revenue has taken the following ground :- 1. On the facts and in the circumstances of the case as well as in law, the Ld. CIT(A) failed to appreciate the fact that residential project have shops/commercial establishments (which is not in the nature of convenient shopping) with built up area exceeding 5% of the ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the amendment to section 80IB(10) with effect from 01.04.2005, the assessee was not entitled for the deduction u/s.80IB(10) of the Act. The assessee challenged the order of the AO before the Ld.CIT(A), and the Ld.CIT(A) allowed the claim of the assessee. The revenue is in appeal before us. The Ld. Counsel submitted that this issue stands fully covered in favour of the assessee by the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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