2013 (6) TMI 846

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..... Appeal with proposed following substantial questions of law :- '(A) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in upholding the decision of the CIT (A) and thereby, deleting the disallowance u/s. 80IB (10) without appreciating that the legal relationship between the assessee firm and the end users of the unit was that of "work contract&q .....

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..... e than 2000 sq. ft commercial construction will be outside the purview of deduction u/s. 80-IB (10) of the Act ?' So far as Question {A} is concerned, it is not disputed by Shri K.M Parikh, learned advocate for the Revenue that the said question is squarely answered against the Revenue by the Division Bench of this Court in case of CIT v. Radhe Developers [2012] 341 ITR 403 (Guj.). It is not .....

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