https://www.taxtmi.com/caselaws?id=185053 The appeal was partly allowed in the case. The Tribunal ruled that the deduction under section 80IB(10) should be granted based on the completed area relative to the sanctioned area, considering the plot size as 5100 sq. mts. The Tribunal held that the surrendered area for DP Road should not be excluded for determining the plot size. Additionally, it was determined that the built-up area of residential units did not exceed the permissible limit, and the delay in project completion was due to circumstances beyond the assessee's control, warranting a proportionate deduction. en-us Wed, 12 Jan 2011 00:00:00 +0530 Fri, 29 Jul 2016 12:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185053 The appeal was partly allowed in the case. The Tribunal ruled that the deduction under section 80IB(10) should be granted based on the completed area relative to the sanctioned area, considering the plot size as 5100 sq. mts. The Tribunal held that the surrendered area for DP Road should not be excluded for determining the plot size. Additionally, it was determined that the built-up area of residential units did not exceed the permissible limit, and the delay in project completion was due to circumstances beyond the assessee's control, warranting a proportionate deduction. Case-Laws Income Tax Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185053