https://www.taxtmi.com/caselaws?id=270381 The ITAT upheld the CIT(A)'s decision, allowing proportionate deduction under section 80IB(10) for eligible residential units and denying deduction for unbuilt housing sites. The appeals by both parties were dismissed, affirming the CIT(A)'s findings on deduction eligibility. The ITAT emphasized adherence to section 80IB(10) conditions and recognized separate housing projects within larger developments as eligible for deductions. en-us Thu, 12 Nov 2015 00:00:00 +0530 Wed, 30 Dec 2015 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270381 The ITAT upheld the CIT(A)'s decision, allowing proportionate deduction under section 80IB(10) for eligible residential units and denying deduction for unbuilt housing sites. The appeals by both parties were dismissed, affirming the CIT(A)'s findings on deduction eligibility. The ITAT emphasized adherence to section 80IB(10) conditions and recognized separate housing projects within larger developments as eligible for deductions. Case-Laws Income Tax Thu, 12 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270381