https://www.taxtmi.com/caselaws?id=218568 The Tribunal allowed the appeals filed by the assessee for statistical purposes, emphasizing the allowability of prorata claims under section 80IB(10) for qualifying residential units. The Tribunal upheld the finding of the Commissioner (Appeals) allowing prorata deduction and directed the Assessing Officer to allow the deduction on a prorata basis. The Tribunal set aside the order of the CIT(A) and restored the matter to the Assessing Officer with a direction to decide the issue as per facts and law, providing due opportunity to the assessee. en-us Mon, 30 Jul 2012 00:00:00 +0530 Thu, 07 Apr 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218568 The Tribunal allowed the appeals filed by the assessee for statistical purposes, emphasizing the allowability of prorata claims under section 80IB(10) for qualifying residential units. The Tribunal upheld the finding of the Commissioner (Appeals) allowing prorata deduction and directed the Assessing Officer to allow the deduction on a prorata basis. The Tribunal set aside the order of the CIT(A) and restored the matter to the Assessing Officer with a direction to decide the issue as per facts and law, providing due opportunity to the assessee. Case-Laws Income Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218568