2021 (2) TMI 998

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..... e flats/units specific independently? - Whether assessee would be entitled to deduction under section 80IB(10) in respect of 12th and 13th floor flats, when the flats were combined and were measuring more than 1500 square feet - Whether assessee was entitled to deduction of the flats at the 12th and 13th floor when the assessee has not claimed benefit in the return of income filed, without revisin .....

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..... ion 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2006-07. The appeal was admitted by a bench of this Court vide order dated 20.07.2015 on the following substantial questions of law: 1. Whether on the facts and in the circumstances of the case, the Tribunal was c .....

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..... e assessee was entitled to deduction of the flats at the 12th and 13th floor when the assessee has not claimed benefit in the return of income filed, without revising the original return of income? 4. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the income of the assessee from project Mantri Sarovar has to be computed for the Assessment yea .....

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