https://www.taxtmi.com/caselaws?id=198587 The Tribunal allowed the appeal, ruling in favor of the assessee on both issues. Firstly, the assessee was deemed eligible for claiming deduction under Section 80IB(10) despite filing the return beyond the due date specified under Section 139(1) but within the extended period under Section 139(4). Secondly, the built-up area of the four residential units was found to be within the prescribed limit under Section 80IB(10) when terraces were excluded from the calculation. en-us Fri, 20 Oct 2017 00:00:00 +0530 Mon, 05 Feb 2018 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198587 The Tribunal allowed the appeal, ruling in favor of the assessee on both issues. Firstly, the assessee was deemed eligible for claiming deduction under Section 80IB(10) despite filing the return beyond the due date specified under Section 139(1) but within the extended period under Section 139(4). Secondly, the built-up area of the four residential units was found to be within the prescribed limit under Section 80IB(10) when terraces were excluded from the calculation. Case-Laws Income Tax Fri, 20 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198587