https://www.taxtmi.com/caselaws?id=247810 The Tribunal upheld the CIT(A)'s decision to allow the deduction under Section 80IAB for the assessee, dismissed the revenue's appeal, and allowed the assessee's appeal regarding the capitalization rate and development consideration determination. The Tribunal emphasized the statutory authority of the Board of Approval and the SEZ Act's provisions, ensuring the assessee's eligibility for the claimed deduction. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 23 May 2014 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247810 The Tribunal upheld the CIT(A)'s decision to allow the deduction under Section 80IAB for the assessee, dismissed the revenue's appeal, and allowed the assessee's appeal regarding the capitalization rate and development consideration determination. The Tribunal emphasized the statutory authority of the Board of Approval and the SEZ Act's provisions, ensuring the assessee's eligibility for the claimed deduction. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247810