https://www.taxtmi.com/caselaws?id=215399 The Tribunal set aside the revisional order under Section 263 of the Income Tax Act, directing the Assessing Officer to allow the deductions claimed under Section 80IB(10). It was held that the inclusion of additional land for the approach road in the plot area was appropriate, and the built-up area calculations should exclude common areas. The Tribunal found that the issues raised were debatable, and the Assessing Officer had conducted thorough verification, including site visits, before allowing the deductions. en-us Wed, 29 Feb 2012 00:00:00 +0530 Sat, 04 Aug 2012 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215399 The Tribunal set aside the revisional order under Section 263 of the Income Tax Act, directing the Assessing Officer to allow the deductions claimed under Section 80IB(10). It was held that the inclusion of additional land for the approach road in the plot area was appropriate, and the built-up area calculations should exclude common areas. The Tribunal found that the issues raised were debatable, and the Assessing Officer had conducted thorough verification, including site visits, before allowing the deductions. Case-Laws Income Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215399