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    <description>The ITAT Mumbai allowed the appeal for statistical purposes, emphasizing the importance of verifying the actual plot area for determining eligibility under section 80IB(10) in housing projects. The case was remanded to the AO for reevaluation based on physical verification, aligning with a previous decision that highlighted the significance of accurate measurements in such matters.</description>
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      <description>The ITAT Mumbai allowed the appeal for statistical purposes, emphasizing the importance of verifying the actual plot area for determining eligibility under section 80IB(10) in housing projects. The case was remanded to the AO for reevaluation based on physical verification, aligning with a previous decision that highlighted the significance of accurate measurements in such matters.</description>
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