https://www.taxtmi.com/caselaws?id=264899 The Tribunal upheld the CIT(A)'s order allowing the deduction under section 80IB(10) for residential units with a built-up area of 1500 sq.ft or less. The Tribunal relied on a previous Tribunal decision and a High Court ruling, emphasizing the project-oriented nature of the provision. As a result, the appeal by the Revenue was dismissed, affirming the allowance of the deduction for the assessee's completed housing project for the assessment year 2008-09. en-us Fri, 31 Oct 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264899 The Tribunal upheld the CIT(A)'s order allowing the deduction under section 80IB(10) for residential units with a built-up area of 1500 sq.ft or less. The Tribunal relied on a previous Tribunal decision and a High Court ruling, emphasizing the project-oriented nature of the provision. As a result, the appeal by the Revenue was dismissed, affirming the allowance of the deduction for the assessee's completed housing project for the assessment year 2008-09. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264899