https://www.taxtmi.com/caselaws?id=385219 The Tribunal allowed the appeals for statistical purposes, remanding the cases to the Assessing Officer for fresh adjudication. The Tribunal directed the Assessing Officer to consider the Supreme Court's ruling regarding the application of the amended definition of 'built-up area' under Section 80IB(10) based on the project's approval date. The decision emphasized the importance of assessing deductions in accordance with the legal framework applicable at the time of project approval. The orders for A.Y. 2009-10 and A.Y. 2010-11 were pronounced on 28.08.2019. en-us Wed, 28 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 09:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385219 The Tribunal allowed the appeals for statistical purposes, remanding the cases to the Assessing Officer for fresh adjudication. The Tribunal directed the Assessing Officer to consider the Supreme Court's ruling regarding the application of the amended definition of 'built-up area' under Section 80IB(10) based on the project's approval date. The decision emphasized the importance of assessing deductions in accordance with the legal framework applicable at the time of project approval. The orders for A.Y. 2009-10 and A.Y. 2010-11 were pronounced on 28.08.2019. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385219