https://www.taxtmi.com/caselaws?id=180066 The Tribunal held that the Assessee was eligible for deduction under section 80IB(10) only for the originally sanctioned area, not the additional constructed area in violation of the approved plan. The Tribunal rejected the Revenue's arguments, emphasizing that permission in the developer's name was not necessary for the deduction. The Tribunal directed the Assessing Officer to reevaluate the eligibility of the additional constructed area for the deduction, stressing the importance of considering various factors in determining eligibility. The appeals were partly allowed for statistical purposes, with a focus on a thorough reexamination by the Assessing Officer. en-us Fri, 07 Mar 2014 00:00:00 +0530 Wed, 16 Mar 2016 10:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180066 The Tribunal held that the Assessee was eligible for deduction under section 80IB(10) only for the originally sanctioned area, not the additional constructed area in violation of the approved plan. The Tribunal rejected the Revenue's arguments, emphasizing that permission in the developer's name was not necessary for the deduction. The Tribunal directed the Assessing Officer to reevaluate the eligibility of the additional constructed area for the deduction, stressing the importance of considering various factors in determining eligibility. The appeals were partly allowed for statistical purposes, with a focus on a thorough reexamination by the Assessing Officer. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180066