https://www.taxtmi.com/caselaws?id=198291 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee on all grounds. The deductions under section 80IB(10) were allowed, despite the commercial area exceeding limits, as the projects were approved before the relevant date. The additional deduction under the same section was also permitted, as the project was approved pre-amendment. Labor expenses related to the Shah Heritage Project were deemed justified, with only a minor adjustment for water charges. The Revenue's appeal was dismissed, affirming the assessee's entitlement to deductions and reasonable labor expenses. en-us Wed, 30 Nov 2011 00:00:00 +0530 Sat, 27 Jan 2018 13:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198291 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee on all grounds. The deductions under section 80IB(10) were allowed, despite the commercial area exceeding limits, as the projects were approved before the relevant date. The additional deduction under the same section was also permitted, as the project was approved pre-amendment. Labor expenses related to the Shah Heritage Project were deemed justified, with only a minor adjustment for water charges. The Revenue's appeal was dismissed, affirming the assessee's entitlement to deductions and reasonable labor expenses. Case-Laws Income Tax Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198291