https://www.taxtmi.com/caselaws?id=263100 The ITAT Ahmedabad upheld the CIT(A)'s decision to allow the deduction under Section 80IB(10) for profit from the sale of unutilized FSI. Additionally, the Revenue's appeal regarding the disallowance of payment to contractors under Section 40(a)(ia) due to delayed TDS deposit was dismissed based on consistent rulings by the ITAT Ahmedabad following decisions of the Calcutta High Court and the Gujarat High Court on the due date of filing the return. en-us Fri, 14 Jun 2013 00:00:00 +0530 Wed, 26 Aug 2015 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263100 The ITAT Ahmedabad upheld the CIT(A)'s decision to allow the deduction under Section 80IB(10) for profit from the sale of unutilized FSI. Additionally, the Revenue's appeal regarding the disallowance of payment to contractors under Section 40(a)(ia) due to delayed TDS deposit was dismissed based on consistent rulings by the ITAT Ahmedabad following decisions of the Calcutta High Court and the Gujarat High Court on the due date of filing the return. Case-Laws Income Tax Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263100