https://www.taxtmi.com/caselaws?id=210131 The Tribunal determined that the assessee is a developer-builder entitled to deduction under section 80-IB(10). The completion certificate, even if obtained after the due date but applied for before, is valid. The ownership of the land is not crucial for claiming the deduction. The private terrace is considered part of the built-up area. The Tribunal allowed deduction for flats not exceeding 1500 sq.ft., without imposing a 10% cap on flats exceeding this limit. en-us Thu, 19 May 2011 00:00:00 +0530 Wed, 06 Jan 2016 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210131 The Tribunal determined that the assessee is a developer-builder entitled to deduction under section 80-IB(10). The completion certificate, even if obtained after the due date but applied for before, is valid. The ownership of the land is not crucial for claiming the deduction. The private terrace is considered part of the built-up area. The Tribunal allowed deduction for flats not exceeding 1500 sq.ft., without imposing a 10% cap on flats exceeding this limit. Case-Laws Income Tax Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210131