No substantial question of law arose from ITAT’s order allowing deduction u/s 80-IB following earlier year’s ruling

INCOME TAX : Where Assessing Officer denied deduction under section 80-IB on ground that area of two plots situated in two different streets, which assessee had considered as single project, constituted an area of less than 1 acre each when considered individually, but Tribunal had allowed deduction holding that it was done as a composite project at proposed site no substantial question of law arose for consideration

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194176/no-substantial-question-of-law-arose-from-itat’s-order-allowing-deduction-us-80-ib-following-earlier-year’s-ruling.aspx