https://www.taxtmi.com/caselaws?id=213666 The ITAT upheld the CIT(A)'s decision, ruling that the assessee was entitled to the deduction under Section 80IA(4)(iii) of the Income Tax Act. The Tribunal found that the approval conditions were substantially met, emphasizing that minor variations and the sale of a small portion of the area did not violate the approval terms. The Revenue's appeal was dismissed, affirming the CIT(A)'s order. en-us Mon, 10 Oct 2011 00:00:00 +0530 Thu, 31 May 2012 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213666 The ITAT upheld the CIT(A)'s decision, ruling that the assessee was entitled to the deduction under Section 80IA(4)(iii) of the Income Tax Act. The Tribunal found that the approval conditions were substantially met, emphasizing that minor variations and the sale of a small portion of the area did not violate the approval terms. The Revenue's appeal was dismissed, affirming the CIT(A)'s order. Case-Laws Income Tax Mon, 10 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213666