https://www.taxtmi.com/caselaws?id=216880 The Tribunal upheld the decision of the CIT(A) in a dispute over the disallowance of a claim under section 80IB(10) of the Income Tax Act. The appellant's arguments regarding the built-up area exceeding the limit and unauthorized additions were dismissed. The Tribunal emphasized the lack of evidence for compliance with the prescribed limits for other houses and the absence of a completion certificate. The appellant's failure to meet the conditions specified in the Act led to the denial of the deduction, with the Tribunal finding no merit in the appellant's contentions or cited precedents. en-us Wed, 11 Jul 2012 00:00:00 +0530 Fri, 09 Sep 2016 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216880 The Tribunal upheld the decision of the CIT(A) in a dispute over the disallowance of a claim under section 80IB(10) of the Income Tax Act. The appellant's arguments regarding the built-up area exceeding the limit and unauthorized additions were dismissed. The Tribunal emphasized the lack of evidence for compliance with the prescribed limits for other houses and the absence of a completion certificate. The appellant's failure to meet the conditions specified in the Act led to the denial of the deduction, with the Tribunal finding no merit in the appellant's contentions or cited precedents. Case-Laws Income Tax Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216880