Sec. 80-IB of the Income-tax Act, 1961 — Deduction – Revenue filed Tax Appeal against the order of Tribunal in holding that the assessee satisfied all the conditions stipulated in the provisions of Section 80IB(10) of the Income Tax Act, 1961 and therefore, would be eligible to claim deduction. High Court dismissed the same observing that “ No question of law arises”. SLP also dismissed. - PR. CIT V/s KEWAL REAL ESTATE (P.) LTD. - [2020] 270 TAXMAN 175 (SC)