Dismissing the appeal of the revenue the Court held that  the assessee had obtained approvals of the plan for the proposed projects and planned the entire project regarding the number of floors, the number of apartments in each floor, the cost of each apartment based on the square foot area of the apartment and it was done as a composite project. Though a ground was raised before the Tribunal as to the location of the plots in question in two different streets, no arguments had been advanced.  Decision of the Appellate Tribunal is affirmed . ( AY.2007-08, 2008-09, 2009-10)