https://www.taxtmi.com/caselaws?id=128359 The Tribunal partially allowed the appeal, instructing the AO to grant deductions for units complying with the 1500 sqft limit, excluding mezzanine floors and common areas. The decision highlighted a liberal interpretation of beneficial provisions, endorsing proportional deductions for compliant units, consistent with the legislative intent of Section 80IB(10). Unauthorized constructions and accounting method changes were not deemed significant enough to deny deductions. en-us Fri, 21 Aug 2009 00:00:00 +0530 Thu, 19 Dec 2024 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128359 The Tribunal partially allowed the appeal, instructing the AO to grant deductions for units complying with the 1500 sqft limit, excluding mezzanine floors and common areas. The decision highlighted a liberal interpretation of beneficial provisions, endorsing proportional deductions for compliant units, consistent with the legislative intent of Section 80IB(10). Unauthorized constructions and accounting method changes were not deemed significant enough to deny deductions. Case-Laws Income Tax Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128359