1 itxa2290-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2290 OF 2009 The Commissioner of Income Tax-25 ..Appellant. V/s. M/s. Bhoomi Enterprises ..Respondent. Mr. N.A. Kazi for the appellant. Mr. Jitendra Jain i/b. Ajay Misar & Co. for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 22ND FEBRUARY, 2011 P.C. :- 1. The appeal was admitted on 4TH January, 2010 on the following question of law:- " Whether on the facts and circumstances of the case and law, the ITAT had erred in granting deduction under section 80IB(10) of the Income Tax Act, 1961 ? 2. Counsel for both the sides agree that the question of law raised in this appeal is answered against the revenue and in favour of the assessee by the judgment of this Court in Income Tax Appeal No.1194 of 2010 [CIT V/s. Brahma Associates] decided by us today i.e. 22/02/2011. Accordingly, the aforesaid question is answered in favour of the assessee and against the revenue. The appeal is disposed off accordingly with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)