https://www.taxtmi.com/caselaws?id=255619 The court concluded that the developer-assessee, despite constructing flats exceeding the permissible limit due to buyer requests, had adhered to mandatory conditions during construction. The Tribunal held that as long as other requirements were met, such as the minimum plot size, the benefit under section 80IB(10) could not be denied solely based on the violation of built-up area limits. The judgment emphasized that compliance was determined at the construction stage and dismissed the appeal, finding no substantial questions of law raised. en-us Wed, 24 Dec 2014 00:00:00 +0530 Thu, 22 Jan 2015 07:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255619 The court concluded that the developer-assessee, despite constructing flats exceeding the permissible limit due to buyer requests, had adhered to mandatory conditions during construction. The Tribunal held that as long as other requirements were met, such as the minimum plot size, the benefit under section 80IB(10) could not be denied solely based on the violation of built-up area limits. The judgment emphasized that compliance was determined at the construction stage and dismissed the appeal, finding no substantial questions of law raised. Case-Laws Income Tax Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255619