https://www.taxtmi.com/caselaws?id=257208 The Tribunal upheld the CIT(A)'s decision to allow proportionate deduction for the residential portion of the project. It ruled in favor of the assessee, allowing the full claim of deduction under Section 80IB(10) for the residential project. The Tribunal directed the Assessing Officer to permit the entire deduction for the residential project, stating that conditions regarding commercial area limits introduced later were not applicable to projects approved before 1-4-2005. en-us Fri, 20 Feb 2015 00:00:00 +0530 Wed, 04 Mar 2015 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257208 The Tribunal upheld the CIT(A)'s decision to allow proportionate deduction for the residential portion of the project. It ruled in favor of the assessee, allowing the full claim of deduction under Section 80IB(10) for the residential project. The Tribunal directed the Assessing Officer to permit the entire deduction for the residential project, stating that conditions regarding commercial area limits introduced later were not applicable to projects approved before 1-4-2005. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257208