ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

property Developers Private Limited [373 ITR 317 Mad] 4.5 With regard to the above, it needs to be stated that the appellant has developed two projects on a plot of land extending 221.498 cents (2.2 acres). The provisions of section 801B(10) sub- section (b) which specifies the minimum area required for the project states that "the project

ACIT, ERNAKULAM vs. M/S SKYLINE BUILDERS, ERNAKULAM

In the result, the appeals filed by the Revenue are dismissed