https://www.taxtmi.com/caselaws?id=284589 The Tribunal partly allowed the appeals, directing the AO to verify the built-up areas of the tenements and grant a proportionate deduction under section 80IB(10) for compliant units. The Tribunal clarified that the project commenced within the permissible period, making the assessee eligible for the deduction. It emphasized compliance with section 80IB(10) conditions and instructed the AO to conduct physical verifications for accurate assessment. en-us Wed, 22 Mar 2017 00:00:00 +0530 Thu, 28 Nov 2019 10:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284589 The Tribunal partly allowed the appeals, directing the AO to verify the built-up areas of the tenements and grant a proportionate deduction under section 80IB(10) for compliant units. The Tribunal clarified that the project commenced within the permissible period, making the assessee eligible for the deduction. It emphasized compliance with section 80IB(10) conditions and instructed the AO to conduct physical verifications for accurate assessment. Case-Laws Income Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284589