https://www.taxtmi.com/caselaws?id=248273 The Tribunal upheld the CIT(A) order allowing deduction u/s. 80-IB(10) for AY 2009-10 in a case where the Revenue challenged the eligibility due to exceeding commercial area limits and construction of residential units over 1000 sq. ft. The Tribunal ruled in favor of the assessee, citing project approval pre-limitation amendment and no deduction claimed for the relevant project in the current year. The decision aligned with High Court precedents, dismissing the Revenue's appeal and affirming the deduction based on legal provisions and factual circumstances. en-us Mon, 19 May 2014 00:00:00 +0530 Sat, 07 Jun 2014 11:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248273 The Tribunal upheld the CIT(A) order allowing deduction u/s. 80-IB(10) for AY 2009-10 in a case where the Revenue challenged the eligibility due to exceeding commercial area limits and construction of residential units over 1000 sq. ft. The Tribunal ruled in favor of the assessee, citing project approval pre-limitation amendment and no deduction claimed for the relevant project in the current year. The decision aligned with High Court precedents, dismissing the Revenue's appeal and affirming the deduction based on legal provisions and factual circumstances. Case-Laws Income Tax Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248273