https://www.taxtmi.com/caselaws?id=219346 The Tribunal allowed the appeals filed by the assessee for statistical purposes, directing the AO to verify the built-up areas excluding balconies/terraces to determine eligibility for deduction under section 80IB(10) based on relevant case law interpretations. If the conditions are met, the deduction should be allowed, considering the project's approval date and applicable Development Control Rules/Regulations. en-us Wed, 25 Jul 2012 00:00:00 +0530 Tue, 09 Oct 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219346 The Tribunal allowed the appeals filed by the assessee for statistical purposes, directing the AO to verify the built-up areas excluding balconies/terraces to determine eligibility for deduction under section 80IB(10) based on relevant case law interpretations. If the conditions are met, the deduction should be allowed, considering the project's approval date and applicable Development Control Rules/Regulations. Case-Laws Income Tax Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219346