Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
section also does not specify the size or the number of projects that are required to be undertaken on a plot having a minimum area of one acre. Moreover, the finding given by the AO at para 11 of the assessment order that "it is giving impressions that Aster project, shown as Block A in the approved plan, is having