For S. 80IB deduction each residential block is a distinct ‘housing project’

HIGH COURT OF MADRAS Viswas Promoters (P.) Ltd. Versus Assistant Commissioner of Income-tax T.C. (APPEAL) NOs. 1014 OF 2009, 857 OF 2010 & 190 TO 192 OF 2012 W.A. NO. 471 OF 2010 M.P. NOS. 1,1,1,2 AND 2 OF 2012 NOVEMBER 2, 2012 JUDGMENT Mrs. Chitra Venkataraman, J. – The assessee is on appeal as against the order of the Tribunal relating to the assessment years 2004-05, 2005-06, 2006-07, 2007-08 and 2008-09 in T.C. No. 1014 of 2009, T.C. No. 857 of 2010 and T.C. Nos. 190, 191 and 192 of 2012 respectively. Although a composite question of law is raised in these Tax Ca...