- (1.) Heard Sri Manu Ghildyal, learned counsel for the revenue and Sri Swapnil Kumar assisted by Ms. Tripti Gupta for the assessee respondent.
(2.) These are three connected appeals preferred by the Commissioner of Income Tax, Ghaziabad against the common order dated 30th October 2009 passed by the Income Tax Appellate Tribunal, New Delhi.
(3.) The moot question of law arising in this appeal is:- "Whether on the facts and circumstances of the case, the ITAT was legally correct in allowing deduction (s) under Section 80 I A (5) and 80 I B (10) of the Income Tax Act, 1961 when it was clearly established that the constructions of the projects started before 1.10.1998.";