https://www.taxtmi.com/caselaws?id=190812 The Tribunal ruled in favor of the assessee in a case concerning eligibility for deduction under section 80IB(10) for a housing project. Despite the plot size reduction below 1 acre due to acquisition for D.P. Road and incomplete project within the specified time frame, the Tribunal allowed the deduction on a pro-rata basis for the completed part of the project. The appeal was partly allowed, emphasizing adherence to statutory requirements for deductions under the Income Tax Act. en-us Mon, 24 Aug 2015 00:00:00 +0530 Tue, 28 Feb 2017 18:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190812 The Tribunal ruled in favor of the assessee in a case concerning eligibility for deduction under section 80IB(10) for a housing project. Despite the plot size reduction below 1 acre due to acquisition for D.P. Road and incomplete project within the specified time frame, the Tribunal allowed the deduction on a pro-rata basis for the completed part of the project. The appeal was partly allowed, emphasizing adherence to statutory requirements for deductions under the Income Tax Act. Case-Laws Income Tax Mon, 24 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190812