https://www.taxtmi.com/caselaws?id=185405 The appeal was filed by the Assessee against the disallowance of deduction u/s 80IB for a project classified as commercial cum housing. The Learned Commissioner of Income Tax(Appeals) disallowed the claim, stating the project did not qualify as a housing project. The Assessee cited a Special Bench decision allowing deduction for residential units in such projects. The Tribunal directed the issue to be reevaluated by the Assessing Officer in line with the Special Bench decision, providing the Assessee with a fair hearing opportunity. Ultimately, the Assessee's appeal was allowed for statistical purposes. en-us Mon, 30 Nov 2009 00:00:00 +0530 Thu, 11 Aug 2016 17:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185405 The appeal was filed by the Assessee against the disallowance of deduction u/s 80IB for a project classified as commercial cum housing. The Learned Commissioner of Income Tax(Appeals) disallowed the claim, stating the project did not qualify as a housing project. The Assessee cited a Special Bench decision allowing deduction for residential units in such projects. The Tribunal directed the issue to be reevaluated by the Assessing Officer in line with the Special Bench decision, providing the Assessee with a fair hearing opportunity. Ultimately, the Assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185405