2016 (8) TMI 1128

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..... land which has a minimum area of one acre” and accordingly is entitled to deduction u/s. 80IB of the Income Tax Act, 1961? (II) Whether on the facts and in the circumstances of the case and in law, the decision of the Income Tax Appellate Tribunal to allow deduction under Section 80IB(10) on the amount of statutory disallowance made under Section 40(a) (ia) of the Income Tax Act, 1961, has ma .....

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..... to allow deduction under Section 80IB(10) on the amount of statutory disallowance made under Section 40(a) (ia) of the Income Tax Act, 1961, has made the provisions of Section 40(a)(ia) redundant? 3. Registry is directed to communicate a copy of this order to the Income Tax Appellate Tribunal. This would enable the Tribunal to keep the papers and proceedings relating to the present appeal avai .....

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