https://www.taxtmi.com/caselaws?id=271008 The Tribunal upheld the CIT(A)'s decision that the assessee was entitled to the deduction under Section 80IB(10) for the residential project. It was determined that the residential project was distinct from the commercial project, the built-up area of the units did not exceed 1500 sq.ft., and the project was completed within the stipulated time frame. Consequently, the Revenue's appeals were dismissed. en-us Fri, 30 Oct 2015 00:00:00 +0530 Sat, 23 Jan 2016 10:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271008 The Tribunal upheld the CIT(A)'s decision that the assessee was entitled to the deduction under Section 80IB(10) for the residential project. It was determined that the residential project was distinct from the commercial project, the built-up area of the units did not exceed 1500 sq.ft., and the project was completed within the stipulated time frame. Consequently, the Revenue's appeals were dismissed. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271008