https://www.taxtmi.com/caselaws?id=303542 The ITAT upheld the CIT(A)'s decision, allowing the deduction under Section 80IB(10) on a proportionate basis for the eligible units and excluding the terrace area from the built-up area calculation. The appeal of the Revenue was dismissed, affirming the assessee's entitlement to the deduction. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 28 Jul 2022 20:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303542 The ITAT upheld the CIT(A)'s decision, allowing the deduction under Section 80IB(10) on a proportionate basis for the eligible units and excluding the terrace area from the built-up area calculation. The appeal of the Revenue was dismissed, affirming the assessee's entitlement to the deduction. Case-Laws Income Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303542