https://www.taxtmi.com/caselaws?id=238668 The Tribunal upheld the CIT(A)'s decision, allowing the assessee's claim for deduction under section 80IB(10) of the Income Tax Act. The Tribunal found that the plot size exceeded one acre, including areas earmarked for road acquisition, and that the completion certificate requirement was met upon project completion. The Tribunal emphasized the beneficial nature of the provision and the promotion of housing projects, concluding that the assessee fulfilled the conditions for the deduction. The revenue's appeal was dismissed, affirming the assessee's eligibility for the deduction. en-us Mon, 16 Sep 2013 00:00:00 +0530 Tue, 29 Oct 2013 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238668 The Tribunal upheld the CIT(A)'s decision, allowing the assessee's claim for deduction under section 80IB(10) of the Income Tax Act. The Tribunal found that the plot size exceeded one acre, including areas earmarked for road acquisition, and that the completion certificate requirement was met upon project completion. The Tribunal emphasized the beneficial nature of the provision and the promotion of housing projects, concluding that the assessee fulfilled the conditions for the deduction. The revenue's appeal was dismissed, affirming the assessee's eligibility for the deduction. Case-Laws Income Tax Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238668