Sec. 80-IB of the Income-tax Act, 1961 - Deduction - In the appeals only issue pressed by the Department is in relation to the deduction under Section 80IB(10)(a) of the Income Tax Act. High Court allowed appeals of the revenue by setting aside the impugned judgment of the Tribunal with regard to the deduction claimed by the assessee under Section 80IB(10)(a) of the Act and upheld the decision of the AO to disallow the said deduction. Assessee preferred SLPs against the order of High Court wherein impugned order in the appeals stayed. - GLOBAL ESTATES V/s CIT - [2020] 270 TAXMAN 178 (SC)