https://www.taxtmi.com/caselaws?id=379234 HC upheld the ITAT in allowing deduction under section 80IB(10). It found the later-constructed buildings were independent projects, not extensions of the original four-building project, and their commencement post-01/10/1998 satisfied the statutory requirement. The unit-size condition (each unit under 1000 sq. ft.) was met. The HC rejected Revenue's contention that sale of adjacent units to family members and subsequent removal of a partition breached the then-operative law, noting the relevant restriction was inserted only from 01/04/2010 and did not apply retrospectively. en-us Tue, 23 Apr 2019 00:00:00 +0530 Sat, 20 Sep 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379234 HC upheld the ITAT in allowing deduction under section 80IB(10). It found the later-constructed buildings were independent projects, not extensions of the original four-building project, and their commencement post-01/10/1998 satisfied the statutory requirement. The unit-size condition (each unit under 1000 sq. ft.) was met. The HC rejected Revenue's contention that sale of adjacent units to family members and subsequent removal of a partition breached the then-operative law, noting the relevant restriction was inserted only from 01/04/2010 and did not apply retrospectively. Case-Laws Income Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379234