TMI Blog2018 (7) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... ogic. Commencement of the project - Held that:- The concurrent findings are based upon the actual commencement of the project. The Revenue urged that the date of approval is determinative and commencement has to be reckoned from that period, this court is of the opinion that the ITAT cannot be faulted on this aspect for the simple reason that mere securing the approval does not lead to any step ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ft. is entitled to the relief under Section 80IB(10)(c)of the Act and Secondly, whether the conditions with respect to the commencement of the project on or after 01.10.1998 is linked with the approval granted by the local authority or actual development. In respect of the first question, the CIT(A) with concurrent findings was of the view that the balconies raised could not be taken into acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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