https://www.taxtmi.com/caselaws?id=279519 The Appellate Tribunal ITAT PUNE upheld the CIT(A)'s decision allowing a deduction u/s 80IB(10) for the assessee based on the plot area meeting the minimum requirement. The Tribunal referenced a previous case and a CBDT circular to support its decision. The Revenue's appeal was dismissed as they failed to provide contrary evidence and the Tribunal found the facts analogous to the previous case. Therefore, the deduction was upheld, and the Revenue's appeal was dismissed. en-us Tue, 28 Aug 2012 00:00:00 +0530 Fri, 22 Mar 2019 15:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279519 The Appellate Tribunal ITAT PUNE upheld the CIT(A)'s decision allowing a deduction u/s 80IB(10) for the assessee based on the plot area meeting the minimum requirement. The Tribunal referenced a previous case and a CBDT circular to support its decision. The Revenue's appeal was dismissed as they failed to provide contrary evidence and the Tribunal found the facts analogous to the previous case. Therefore, the deduction was upheld, and the Revenue's appeal was dismissed. Case-Laws Income Tax Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279519