https://www.taxtmi.com/caselaws?id=242259 The Tribunal concluded that the assessee is a developer-builder entitled to deduction under section 80-IB(10). The completion certificate obtained after the due date but based on an application made before the due date was considered as due compliance. The private terrace was included in the built-up area, and the issue of measuring flats exceeding 1500 sq.ft. was restored to the Assessing Officer for verification. The Tribunal also clarified that there should be no 10% cap on flats exceeding 1500 sq.ft. for claiming deduction under section 80-IB(10). The appeals were partly allowed for statistical purposes. en-us Fri, 17 Jun 2011 00:00:00 +0530 Sat, 23 Apr 2016 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242259 The Tribunal concluded that the assessee is a developer-builder entitled to deduction under section 80-IB(10). The completion certificate obtained after the due date but based on an application made before the due date was considered as due compliance. The private terrace was included in the built-up area, and the issue of measuring flats exceeding 1500 sq.ft. was restored to the Assessing Officer for verification. The Tribunal also clarified that there should be no 10% cap on flats exceeding 1500 sq.ft. for claiming deduction under section 80-IB(10). The appeals were partly allowed for statistical purposes. Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242259