https://www.taxtmi.com/caselaws?id=261127 The note concerns deduction under Section 80IB(10) and the statutory plot-area threshold for housing project eligibility. It highlights the legal question whether a plot for Vidhi Complex is below one acre, which would mean the primary condition for deduction is not satisfied. It also flags the issue whether exclusion of a Development Plan road, in a case involving trifurcation of land, reduces the effective plot area for determining eligibility. The text indicates that these issues were treated as substantial questions of law for consideration, focusing on how plot area should be computed for Section 80IB(10) purposes. en-us Mon, 10 Mar 2014 00:00:00 +0530 Fri, 03 Jul 2015 07:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261127 The note concerns deduction under Section 80IB(10) and the statutory plot-area threshold for housing project eligibility. It highlights the legal question whether a plot for Vidhi Complex is below one acre, which would mean the primary condition for deduction is not satisfied. It also flags the issue whether exclusion of a Development Plan road, in a case involving trifurcation of land, reduces the effective plot area for determining eligibility. The text indicates that these issues were treated as substantial questions of law for consideration, focusing on how plot area should be computed for Section 80IB(10) purposes. Case-Laws Income Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261127