https://www.taxtmi.com/caselaws?id=351711 The ITAT upheld the Ld. CIT (Appeals) decision to grant the deduction under section 80-IB to the assessee, dismissing the Department's appeal. The ITAT found the project did not commence before the specified date, the built-up area complied with requirements, and the definition applied prospectively. Previous deductions were consistent, and the ITAT emphasized factual accuracy and legal interpretations in tax matters. en-us Wed, 25 Oct 2017 00:00:00 +0530 Thu, 30 Nov 2017 08:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351711 The ITAT upheld the Ld. CIT (Appeals) decision to grant the deduction under section 80-IB to the assessee, dismissing the Department's appeal. The ITAT found the project did not commence before the specified date, the built-up area complied with requirements, and the definition applied prospectively. Previous deductions were consistent, and the ITAT emphasized factual accuracy and legal interpretations in tax matters. Case-Laws Income Tax Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351711