https://www.taxtmi.com/caselaws?id=267311 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to allow the Assessee's claim for deduction under Section 80IB(10) for A.Y. 2006-07. The Tribunal found that the Assessee met the necessary conditions, including being a "Developer" with dominant control over the project, and that the built-up area calculations were correctly interpreted. The same reasoning applied to the appeals for A.Y. 2007-08 and 2008-09, which were also dismissed. en-us Fri, 09 Oct 2015 00:00:00 +0530 Wed, 04 Nov 2015 09:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267311 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to allow the Assessee's claim for deduction under Section 80IB(10) for A.Y. 2006-07. The Tribunal found that the Assessee met the necessary conditions, including being a "Developer" with dominant control over the project, and that the built-up area calculations were correctly interpreted. The same reasoning applied to the appeals for A.Y. 2007-08 and 2008-09, which were also dismissed. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267311