2017 (5) TMI 1824

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..... ay Wadhwa, Advocate with Mr. Sameep Gupta, Advocate. ORDER C.M. No. 8333/2017 (Delay in re-filing) in ITA No. 178/2017 1. For the reasons explained in the application, the delay in re-filing the appeal is condoned. The application is disposed of. ITA No. 766/2016 & ITA No. 178/2017 2. This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the order dated 30th May, 2 .....

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..... , therefore, framed for consideration:- (i) Whether the ITAT was correct in partly allowing the deduction under Section 80IB (10) and whether the project as a whole did not satisfy the conditions in Section 80IB (10) of the Act? (ii) Whether the ITAT was correct in directing the Assessing Officer to exclude the area of balcony which was open to the sky while calculating built up area of a flat .....

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