https://www.taxtmi.com/caselaws?id=245624 The court allowed the appeal, quashing the Tribunal's judgment. It held that the rear courtyard should not be included in the built-up area, and the appellant was entitled to the deduction under Section 80-IB(10) of the Income Tax Act. The court did not find it necessary to address the second substantial question of law due to the findings on the first issue. The appeal was disposed of accordingly. en-us Tue, 11 Mar 2014 00:00:00 +0530 Thu, 14 May 2015 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245624 The court allowed the appeal, quashing the Tribunal's judgment. It held that the rear courtyard should not be included in the built-up area, and the appellant was entitled to the deduction under Section 80-IB(10) of the Income Tax Act. The court did not find it necessary to address the second substantial question of law due to the findings on the first issue. The appeal was disposed of accordingly. Case-Laws Income Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245624