https://www.taxtmi.com/caselaws?id=325683 The Tribunal held that once the CBDT approved the industrial park, the benefit of Section 80IA(4)(iii) could not be denied. However, as the income was classified as 'Income from House Property,' the deduction under Section 80IA(4)(iii) was deemed inapplicable. The appeals were allowed for statistical purposes, with a suggestion for further inquiry if the claims were to be reconsidered. en-us Wed, 17 Feb 2016 00:00:00 +0530 Sat, 26 Mar 2016 09:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325683 The Tribunal held that once the CBDT approved the industrial park, the benefit of Section 80IA(4)(iii) could not be denied. However, as the income was classified as 'Income from House Property,' the deduction under Section 80IA(4)(iii) was deemed inapplicable. The appeals were allowed for statistical purposes, with a suggestion for further inquiry if the claims were to be reconsidered. Case-Laws Income Tax Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325683