https://www.taxtmi.com/caselaws?id=215580 The Tribunal upheld the assessee's eligibility for deduction under section 80IB(10) of the Income Tax Act, 1961. The dispute centered on the commercial area exceeding specified limits in a housing project. The Tribunal emphasized that the project's approval date, not the amendment date, determined eligibility. Previous rulings and the project's overall approval and profits were key factors. The Tribunal dismissed the Revenue's appeal, affirming the assessee's entitlement to the deduction. en-us Wed, 06 Jun 2012 00:00:00 +0530 Mon, 06 Aug 2012 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215580 The Tribunal upheld the assessee's eligibility for deduction under section 80IB(10) of the Income Tax Act, 1961. The dispute centered on the commercial area exceeding specified limits in a housing project. The Tribunal emphasized that the project's approval date, not the amendment date, determined eligibility. Previous rulings and the project's overall approval and profits were key factors. The Tribunal dismissed the Revenue's appeal, affirming the assessee's entitlement to the deduction. Case-Laws Income Tax Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215580