https://www.taxtmi.com/caselaws?id=293289 The Tribunal allowed the assessee's appeal against the Commissioner's order under section 263 of the Income Tax Act. The Tribunal accepted additional evidence presented by the assessee, a certificate from an Architect, showing the land area exceeded the minimum requirement for deduction u/s. 80IB(10). The Tribunal directed the Assessing Officer to re-adjudicate the eligibility for the deduction based on the revised land measurement. The appeal was partly allowed for statistical purposes, with the benefit of the deduction to be granted if the land area was confirmed to be more than or equal to 4046.87 Sq. mt (1 Acre) after remeasurement. en-us Wed, 09 May 2018 00:00:00 +0530 Wed, 03 Feb 2021 06:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293289 The Tribunal allowed the assessee's appeal against the Commissioner's order under section 263 of the Income Tax Act. The Tribunal accepted additional evidence presented by the assessee, a certificate from an Architect, showing the land area exceeded the minimum requirement for deduction u/s. 80IB(10). The Tribunal directed the Assessing Officer to re-adjudicate the eligibility for the deduction based on the revised land measurement. The appeal was partly allowed for statistical purposes, with the benefit of the deduction to be granted if the land area was confirmed to be more than or equal to 4046.87 Sq. mt (1 Acre) after remeasurement. Case-Laws Income Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293289