https://www.taxtmi.com/caselaws?id=294921 The Tribunal allowed the appeal, directing the AO to verify the plot size and grant the deduction for the 80 completed flats if the plot size condition was met. The additional 12 flats were not considered for the deduction as they were not completed within the stipulated period. The claim for proportionate deduction was deemed unnecessary given the main claim's maintainability. en-us Wed, 31 Dec 2014 00:00:00 +0530 Mon, 10 May 2021 08:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294921 The Tribunal allowed the appeal, directing the AO to verify the plot size and grant the deduction for the 80 completed flats if the plot size condition was met. The additional 12 flats were not considered for the deduction as they were not completed within the stipulated period. The claim for proportionate deduction was deemed unnecessary given the main claim's maintainability. Case-Laws Income Tax Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294921