https://www.taxtmi.com/caselaws?id=403588 The Tribunal allowed the appeal, directing the AO to grant the deduction under Section 80IB(10) as the actual land area met the requirement, including the area earmarked for road widening. The Tribunal criticized the AO for unfounded encroachment allegations and emphasized the importance of accurate land measurements and considering public infrastructure areas for tax deduction eligibility. en-us Fri, 29 Jan 2021 00:00:00 +0530 Tue, 02 Feb 2021 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403588 The Tribunal allowed the appeal, directing the AO to grant the deduction under Section 80IB(10) as the actual land area met the requirement, including the area earmarked for road widening. The Tribunal criticized the AO for unfounded encroachment allegations and emphasized the importance of accurate land measurements and considering public infrastructure areas for tax deduction eligibility. Case-Laws Income Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403588