Deputy Commissioner Of Income-Tax,, vs M/S. Suzlon Energy Ltd.,, Pune on 27 July, 2018
Further, we find in the case of ITO Vs. Satyanarayan Ramswaroop
Agarwal, 50 taxmann.com 111 the Tribunal held that area of one acre as
prescribed in clause (b) of section 80IB means area of one acre available for
housing project inclusive of amenities as per norms of concerned municipal
corporation or local body.