TMI Blog2013 (5) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... following common questions of law have been raised for our consideration:- (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that the assessee is eligible for deduction u/s. 80IB(10), though the assessee had violated the provisions contained in clause (d) of Section 80IB (10) of the Income Tax Act by having commercial area exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to an assessment year prior to A.Y. 2005-06, ignoring that prior to the amendment to Section 80IB(10) w.e.f. 1/4/2005, there was in fact no provision to allow deduction u/s.80IB(10) on projects having commercial space and only housing projects without any commercial unit were eligible for deduction u/s.80IB(10) and the amendment by way of insertion of clause (d) had in fact given a relaxation by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed the respondent-assessee's case by following the decision of this Court in the matter of CIT v. Brahma Associates [2011] 333 ITR 289/197 Taxman 459/9 taxmann.com 289. In these circumstances, we see no reason to entertain questions (i) (ii). 3. So far as question (iii) is concerned, counsel for the parties state that identical question raised by the revenue in the respondent-assessee& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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