https://www.taxtmi.com/caselaws?id=298608 Deduction under section 80IB(10) depended on factual verification of the residential units' built-up area, including treatment of common area and merged units. The Assessing Officer questioned whether the flats exceeded the statutory limit, and the assessee then filed a revised return withdrawing the claim. Because the revised return was filed within limitation and treated as valid, the assessment proceeded on that basis. The assessee could not revive the deduction before the appellate authority without first disproving the factual foundation for the withdrawal, and the principle allowing a fresh legal claim at the appellate stage did not apply where factual investigation was required. en-us Wed, 15 Mar 2017 00:00:00 +0530 Thu, 11 Nov 2021 19:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298608 Deduction under section 80IB(10) depended on factual verification of the residential units' built-up area, including treatment of common area and merged units. The Assessing Officer questioned whether the flats exceeded the statutory limit, and the assessee then filed a revised return withdrawing the claim. Because the revised return was filed within limitation and treated as valid, the assessment proceeded on that basis. The assessee could not revive the deduction before the appellate authority without first disproving the factual foundation for the withdrawal, and the principle allowing a fresh legal claim at the appellate stage did not apply where factual investigation was required. Case-Laws Income Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298608