https://www.taxtmi.com/caselaws?id=327163 The Tribunal upheld the First Appellate Authority's decision in favor of the assessee, dismissing the appeals filed by the Assessing Officer. The issues concerning the deduction under section 80 IB, disallowance due to plot size and built-up area exceeding 1000 sq. ft, and the alleged emergence of new facts during assessment under section 153A were resolved in favor of the assessee based on previous judicial decisions and legal provisions. en-us Wed, 16 Mar 2016 00:00:00 +0530 Thu, 05 May 2016 00:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327163 The Tribunal upheld the First Appellate Authority's decision in favor of the assessee, dismissing the appeals filed by the Assessing Officer. The issues concerning the deduction under section 80 IB, disallowance due to plot size and built-up area exceeding 1000 sq. ft, and the alleged emergence of new facts during assessment under section 153A were resolved in favor of the assessee based on previous judicial decisions and legal provisions. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327163