https://www.taxtmi.com/caselaws?id=189409 A beneficial proviso to section 80IB(10) was applied liberally to slum rehabilitation housing projects, so the minimum plot-size condition could not be used to deny deduction where the project was undertaken under a notified Government slum-redevelopment scheme. The clarificatory CBDT notification could not override or narrow the statutory proviso by adding a restrictive approval-date condition inconsistent with the legislative object, and eligibility for deduction was upheld. On rent paid to relatives, the expenditure was accepted as genuine because supporting records were produced and no contrary material was brought to dislodge the factual finding; the disallowance was therefore deleted. en-us Mon, 07 Dec 2015 00:00:00 +0530 Sun, 08 Jan 2017 19:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189409 A beneficial proviso to section 80IB(10) was applied liberally to slum rehabilitation housing projects, so the minimum plot-size condition could not be used to deny deduction where the project was undertaken under a notified Government slum-redevelopment scheme. The clarificatory CBDT notification could not override or narrow the statutory proviso by adding a restrictive approval-date condition inconsistent with the legislative object, and eligibility for deduction was upheld. On rent paid to relatives, the expenditure was accepted as genuine because supporting records were produced and no contrary material was brought to dislodge the factual finding; the disallowance was therefore deleted. Case-Laws Income Tax Mon, 07 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189409