query on sec 35(2AB) of income tax

Yes its written correct in paduka and also in your sir's notes... As per sec 35(2AB)- 150% deduction is not available for land and building... But deduction is available 100% for capital expenditure except land. 150 nahi milega par 100 to milega on building as only land is excluded for deduction 150 and 100%... Building will get 100 not 150% and other expenditure will get 150 if it complies with the conditions of sec 35 (2AB) or else 100%.