https://www.taxtmi.com/caselaws?id=280485 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to allow deductions under Section 80IB(10) for the projects in question. The Tribunal considered the assessee's compliance with project specifications and completion deadlines, allowing prorate deductions for eligible units within the specified area limit while denying deductions for flats exceeding the limit. The projects were deemed eligible as independent entities, not part of a larger project, based on previous Tribunal rulings and interpretations of Section 80IB(10). en-us Fri, 16 Oct 2015 00:00:00 +0530 Tue, 07 May 2019 23:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280485 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to allow deductions under Section 80IB(10) for the projects in question. The Tribunal considered the assessee's compliance with project specifications and completion deadlines, allowing prorate deductions for eligible units within the specified area limit while denying deductions for flats exceeding the limit. The projects were deemed eligible as independent entities, not part of a larger project, based on previous Tribunal rulings and interpretations of Section 80IB(10). Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280485