https://www.taxtmi.com/caselaws?id=445048 ITAT Ahmedabad held that deduction under Section 80(IB)(10) for housing projects cannot be withdrawn in subsequent years without change in facts. For POR project, assessee was eligible for deduction as GUDA maintained in-principal approval was granted on 30.03.2007, and CIT(A)'s factual findings were not disputed with substantive evidence. For PMC project, assessee was entitled to deduction for 349 units where BU permission was obtained, despite lacking permission for remaining 27 units, as approved blocks were separate and distinguishable from unapproved ones. en-us Wed, 18 Oct 2023 00:00:00 +0530 Mon, 30 Oct 2023 08:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445048 ITAT Ahmedabad held that deduction under Section 80(IB)(10) for housing projects cannot be withdrawn in subsequent years without change in facts. For POR project, assessee was eligible for deduction as GUDA maintained in-principal approval was granted on 30.03.2007, and CIT(A)'s factual findings were not disputed with substantive evidence. For PMC project, assessee was entitled to deduction for 349 units where BU permission was obtained, despite lacking permission for remaining 27 units, as approved blocks were separate and distinguishable from unapproved ones. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445048