https://www.taxtmi.com/caselaws?id=426289 The Appellate Tribunal ITAT Mumbai upheld the entitlement of the assessee to a proportionate deduction under section 80IB(10) for compliant residential units, despite some units exceeding the permissible limit. The Tribunal dismissed the revenue's appeal and affirmed the allowance of a proportionate deduction for eligible units within the housing project, relying on precedents and judicial pronouncements. en-us Wed, 03 Aug 2022 00:00:00 +0530 Fri, 12 Aug 2022 08:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426289 The Appellate Tribunal ITAT Mumbai upheld the entitlement of the assessee to a proportionate deduction under section 80IB(10) for compliant residential units, despite some units exceeding the permissible limit. The Tribunal dismissed the revenue's appeal and affirmed the allowance of a proportionate deduction for eligible units within the housing project, relying on precedents and judicial pronouncements. Case-Laws Income Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426289