https://www.taxtmi.com/caselaws?id=192776 The Tribunal upheld the CIT(A)'s decision, affirming that the assessee was entitled to the deduction under Section 80IA(4)(iii) of the Act. It was held that the approval and notification from the Central Government remained valid, and minor variations in the constructed area and the sale of a portion of the Industrial Park did not breach the approval conditions. The Tribunal emphasized that the conditions for the deduction were satisfied, dismissing the Revenue's appeal. en-us Wed, 30 Nov 2011 00:00:00 +0530 Thu, 07 Sep 2017 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192776 The Tribunal upheld the CIT(A)'s decision, affirming that the assessee was entitled to the deduction under Section 80IA(4)(iii) of the Act. It was held that the approval and notification from the Central Government remained valid, and minor variations in the constructed area and the sale of a portion of the Industrial Park did not breach the approval conditions. The Tribunal emphasized that the conditions for the deduction were satisfied, dismissing the Revenue's appeal. Case-Laws Income Tax Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192776