https://www.taxtmi.com/caselaws?id=337038 The Tribunal dismissed the revenue's appeal, upholding the CIT (A)'s order in favor of the assessee on all grounds. The Tribunal confirmed that the built-up area of the Villas did not include the open terrace area, thus allowing the deduction under section 80IB(10). Additionally, the Tribunal upheld the CIT (A)'s decision on the timely deposit of employees' contribution to PF, governed by section 43B, aligning with the jurisdictional High Court's rulings. en-us Thu, 29 Dec 2016 00:00:00 +0530 Mon, 02 Jan 2017 10:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337038 The Tribunal dismissed the revenue's appeal, upholding the CIT (A)'s order in favor of the assessee on all grounds. The Tribunal confirmed that the built-up area of the Villas did not include the open terrace area, thus allowing the deduction under section 80IB(10). Additionally, the Tribunal upheld the CIT (A)'s decision on the timely deposit of employees' contribution to PF, governed by section 43B, aligning with the jurisdictional High Court's rulings. Case-Laws Income Tax Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337038