https://www.taxtmi.com/caselaws?id=373365 The Tribunal quashed the assessment orders due to being passed on a non-existent entity and ruled that certain areas like service area, window projections, cupboard projections, and flower bed areas should not be included in the built-up area calculation for Section 80IB(10) deduction. The revenue appeals were dismissed, and the assessee's appeals were partly allowed. en-us Wed, 02 Jan 2019 00:00:00 +0530 Fri, 11 Jan 2019 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373365 The Tribunal quashed the assessment orders due to being passed on a non-existent entity and ruled that certain areas like service area, window projections, cupboard projections, and flower bed areas should not be included in the built-up area calculation for Section 80IB(10) deduction. The revenue appeals were dismissed, and the assessee's appeals were partly allowed. Case-Laws Income Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373365