https://www.taxtmi.com/caselaws?id=294964 The Tribunal upheld the AO's decision to disallow the deduction under section 80-IB(10), finding that the assessee breached both the area restriction and allotment conditions. The appeal was dismissed, emphasizing the necessity of complying with tax provisions to qualify for deductions and highlighting the intent of section 80-IB(10) to promote housing for low and middle-income groups. en-us Tue, 04 Apr 2017 00:00:00 +0530 Thu, 13 May 2021 08:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294964 The Tribunal upheld the AO's decision to disallow the deduction under section 80-IB(10), finding that the assessee breached both the area restriction and allotment conditions. The appeal was dismissed, emphasizing the necessity of complying with tax provisions to qualify for deductions and highlighting the intent of section 80-IB(10) to promote housing for low and middle-income groups. Case-Laws Income Tax Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294964