The Commissioner Of Income Tax., Versusm/S. Modest Builders v. Bakre, Jj.-Date:10Th September, 2012

IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 46 OF 2012 THE COMMISSIONER OF INCOME TAX., VersusM/S. MODEST BUILDERS., THROUGH ITS MD ... Appellant ... Respondent Ms. Asha Dessai, Advocate for the appellant. Mr. A. N. S. Nadkarni, Senior Advocate with Mr. H. D. Naik, Addl.Government Advocate for the respondent. P.C. -Coram:S.A. BOBDE &U. V. BAKRE, JJ.-Date:10th September, 2012 Ms. Asha Dessai, learned Counsel appearing for the appellant has urged the following question as a substantial questionof law : "Whether on the facts and in the circumstances of the case, the ITAT was justified in coming to the conclusion that the built uparea for commercial use has not exceeded the limits prescribed underSection 80IB(10)(d) of the Act ? 2. Having regard to the nature of the question framed andargued, we are of the view that it does not raise any question of lawmuch less the substantial question of law as required by Section260-A of the Income Tax Act in view of the law laid down by theSupreme Court in Vijay Kumar Talwar V/s Commissioner of IncomeTax, Delhi, reported in (2011)1 SCC 673. Hence, the appeal is dismissed. at* S.A. BOBDE, J.U. V. BAKRE, J.