https://www.taxtmi.com/caselaws?id=326307 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decision to delete disallowances under Section 80IB(10) for flats exceeding 1000 sq. ft. and plots less than one acre. The Tribunal found no violation of Rule 46A in admitting retraction statements as they were part of assessment proceedings. Citing relevant case law, the Tribunal concluded that the deductions were justified, affirming the CIT(A)'s order. The appeals were dismissed on 9th March 2016. en-us Wed, 09 Mar 2016 00:00:00 +0530 Fri, 08 Apr 2016 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326307 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decision to delete disallowances under Section 80IB(10) for flats exceeding 1000 sq. ft. and plots less than one acre. The Tribunal found no violation of Rule 46A in admitting retraction statements as they were part of assessment proceedings. Citing relevant case law, the Tribunal concluded that the deductions were justified, affirming the CIT(A)'s order. The appeals were dismissed on 9th March 2016. Case-Laws Income Tax Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326307