https://www.taxtmi.com/caselaws?id=191884 The Tribunal upheld the CIT(A)'s order, allowing the assessee's claim of deduction under section 80IB(10) of Rs. 4,96,27,406/-, dismissing the revenue's appeal on all grounds. The Tribunal clarified that the built-up area was within the prescribed limits, the shop area was separate from the housing project for deduction purposes, and the amended provisions of section 80IB(10)(d) applied only to projects approved after 01/04/2005, not retrospectively. en-us Fri, 13 Apr 2012 00:00:00 +0530 Sat, 29 Apr 2017 18:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191884 The Tribunal upheld the CIT(A)'s order, allowing the assessee's claim of deduction under section 80IB(10) of Rs. 4,96,27,406/-, dismissing the revenue's appeal on all grounds. The Tribunal clarified that the built-up area was within the prescribed limits, the shop area was separate from the housing project for deduction purposes, and the amended provisions of section 80IB(10)(d) applied only to projects approved after 01/04/2005, not retrospectively. Case-Laws Income Tax Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191884