https://www.taxtmi.com/caselaws?id=251627 The Tribunal partly allowed the assessee's appeal, ruling that while merging plots to meet the 1-acre requirement was impermissible, the assessee was entitled to the deduction under section 80IB(10) due to the relaxation provided by the notification for projects under the slum rehabilitation scheme. The Tribunal emphasized that additional conditions imposed by the board's notification, contradicting the statute, could not be upheld. en-us Fri, 14 Mar 2014 00:00:00 +0530 Mon, 22 Sep 2014 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251627 The Tribunal partly allowed the assessee's appeal, ruling that while merging plots to meet the 1-acre requirement was impermissible, the assessee was entitled to the deduction under section 80IB(10) due to the relaxation provided by the notification for projects under the slum rehabilitation scheme. The Tribunal emphasized that additional conditions imposed by the board's notification, contradicting the statute, could not be upheld. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251627