https://www.taxtmi.com/caselaws?id=202949 The Tribunal upheld the AO's decision to deny deduction under Section 80-IB(10) for profits from commercial units due to exceeding the built-up area limit. It declined to reverse the proportionate deduction for residential units, citing procedural constraints and the AO's conscious decision. The Tribunal clarified its limited powers and inability to remand cases for alignment with specific decisions, ultimately dismissing the appeal. en-us Thu, 06 Aug 2009 00:00:00 +0530 Wed, 27 Apr 2011 08:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202949 The Tribunal upheld the AO's decision to deny deduction under Section 80-IB(10) for profits from commercial units due to exceeding the built-up area limit. It declined to reverse the proportionate deduction for residential units, citing procedural constraints and the AO's conscious decision. The Tribunal clarified its limited powers and inability to remand cases for alignment with specific decisions, ultimately dismissing the appeal. Case-Laws Income Tax Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202949