https://www.taxtmi.com/caselaws?id=422366 The appeal against the disallowance of deduction under section 80-IB(10) for the assessment year 2010-11 was dismissed as the appellant failed to prove the land area exceeded 1 acre, necessary for the deduction. Despite arguments and evidence presented, including subsequent land purchases and discrepancies in assessments, the court upheld the decision, emphasizing the initial land area at the time of permission seeking as crucial. The appellant's absence during the hearing did not affect the outcome, leading to the dismissal of the appeal for lack of merit. en-us Wed, 11 May 2022 00:00:00 +0530 Fri, 13 May 2022 07:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422366 The appeal against the disallowance of deduction under section 80-IB(10) for the assessment year 2010-11 was dismissed as the appellant failed to prove the land area exceeded 1 acre, necessary for the deduction. Despite arguments and evidence presented, including subsequent land purchases and discrepancies in assessments, the court upheld the decision, emphasizing the initial land area at the time of permission seeking as crucial. The appellant's absence during the hearing did not affect the outcome, leading to the dismissal of the appeal for lack of merit. Case-Laws Income Tax Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422366