https://www.taxtmi.com/caselaws?id=293817 The High Court dismissed the appeal, affirming the concurrent findings of the CIT(A) and Tribunal, except for one project remanded for further examination. The court held that none of the raised issues constituted substantial questions of law, maintaining the decisions on eligibility for deduction under Section 80IB(10), compliance with built-up area conditions, pro rata basis deduction, and profits derived from the sale of unutilized FSI. The court recognized special grounds for underutilization of FSI in certain cases, allowing deductions based on specific impediments. en-us Mon, 02 Mar 2020 00:00:00 +0530 Thu, 04 Mar 2021 08:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293817 The High Court dismissed the appeal, affirming the concurrent findings of the CIT(A) and Tribunal, except for one project remanded for further examination. The court held that none of the raised issues constituted substantial questions of law, maintaining the decisions on eligibility for deduction under Section 80IB(10), compliance with built-up area conditions, pro rata basis deduction, and profits derived from the sale of unutilized FSI. The court recognized special grounds for underutilization of FSI in certain cases, allowing deductions based on specific impediments. Case-Laws Income Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293817