https://www.taxtmi.com/caselaws?id=261127 Deduction under Section 80IB(10) is examined in relation to the statutory plot-area eligibility requirement and the treatment of land affected by Development Plan roads. The appeal raises whether the relevant housing-project plot falls below the prescribed area threshold, thereby affecting entitlement to the deduction. It also raises whether exclusion of a Development Plan road reduces the plot area where a larger parcel was trifurcated and the Tribunal treated the subject parcel as an independent plot. Both issues were identified as substantial questions of law for adjudication; no decision on the deduction's merits is stated. 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 Deduction under Section 80IB(10) is examined in relation to the statutory plot-area eligibility requirement and the treatment of land affected by Development Plan roads. The appeal raises whether the relevant housing-project plot falls below the prescribed area threshold, thereby affecting entitlement to the deduction. It also raises whether exclusion of a Development Plan road reduces the plot area where a larger parcel was trifurcated and the Tribunal treated the subject parcel as an independent plot. Both issues were identified as substantial questions of law for adjudication; no decision on the deduction's merits is stated. Case-Laws Income Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261127