TMI Blog2011 (7) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of law raised by the Revenue in this appeal reads thus : A) Whether, on the facts and in the circumstances of the case and in law, the ITAT was right in holding that the assessee is entitled for deduction under Section 80IB in respect of car parking area as the same does not form part of residential unit eligible for deduction under Section 80IB(10) of the Act ? B) Whether, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income Tax (Appeals) and approved by the Income Tax appellate Tribunal is that the car parking space forms part and parcel of the housing project, without which even approval for the housing project could not have been obtained from the competent authority. Therefore, the decision of the Tribunal in holding that the assessee is entitled to Section 80IB deduction in respect of housing proje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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