https://www.taxtmi.com/caselaws?id=236934 The Tribunal allowed the appeal, granting the deduction under Section 80IB(10) for the entire housing project, including the disputed flats. The delay in filing the appeal was condoned due to professional advice, and the balcony areas were deemed common areas, not to be included in the built-up area calculation. The decision aimed to support housing projects and interpret tax provisions in line with their intended purpose. en-us Fri, 14 Dec 2012 00:00:00 +0530 Tue, 29 Mar 2016 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236934 The Tribunal allowed the appeal, granting the deduction under Section 80IB(10) for the entire housing project, including the disputed flats. The delay in filing the appeal was condoned due to professional advice, and the balcony areas were deemed common areas, not to be included in the built-up area calculation. The decision aimed to support housing projects and interpret tax provisions in line with their intended purpose. Case-Laws Income Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236934