https://www.taxtmi.com/caselaws?id=247035 The ITAT allowed the Revenue's appeal for statistical purposes, remanding the matter back to the CIT(A) for a fresh examination regarding the Assessee's eligibility for deduction u/s. 80IB(10) in light of the FSI utilization issue. The decision emphasized the importance of proper FSI utilization for claiming deductions under 80IB(10) and underscored the need for a case-by-case analysis. This meticulous approach ensures the accurate application of legal provisions and precedents, demonstrating the ITAT's commitment to procedural fairness. en-us Thu, 24 Apr 2014 00:00:00 +0530 Wed, 30 Apr 2014 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247035 The ITAT allowed the Revenue's appeal for statistical purposes, remanding the matter back to the CIT(A) for a fresh examination regarding the Assessee's eligibility for deduction u/s. 80IB(10) in light of the FSI utilization issue. The decision emphasized the importance of proper FSI utilization for claiming deductions under 80IB(10) and underscored the need for a case-by-case analysis. This meticulous approach ensures the accurate application of legal provisions and precedents, demonstrating the ITAT's commitment to procedural fairness. Case-Laws Income Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247035