https://www.taxtmi.com/caselaws?id=205291 The Tribunal allowed the appellant's appeal by granting full deduction under section 80-IB(10) for the entire project, modifying the CIT(A)'s order. The revenue's appeals were dismissed. The Tribunal held that each residential unit, as per the approved building plan and less than 1,000 sq.ft., should be considered independently. The legislative amendment restricting multiple sales to family members was prospective and did not apply to the relevant assessment years. en-us Fri, 29 Jul 2011 00:00:00 +0530 Tue, 26 Apr 2016 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205291 The Tribunal allowed the appellant's appeal by granting full deduction under section 80-IB(10) for the entire project, modifying the CIT(A)'s order. The revenue's appeals were dismissed. The Tribunal held that each residential unit, as per the approved building plan and less than 1,000 sq.ft., should be considered independently. The legislative amendment restricting multiple sales to family members was prospective and did not apply to the relevant assessment years. Case-Laws Income Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205291