https://www.taxtmi.com/caselaws?id=779516 HC upheld concurrent factual findings that the assessee satisfied conditions for deduction under section 80IB(10), noting approved plans show each residential unit's built-up area under 1,000 sq. ft., so the dispute raised no substantial question of law. The court accepted findings that one flat had direct access to a 318 sq. ft. terrace and that sale-rate differences among three comparable flats were factual, not legal, issues; disagreement over per-square-metre rates did not raise a question of law. Higher sale rates for one flat do not, without further evidence, indicate cash transactions in others, and no perversity in ITAT's conclusion justified interference. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779516 HC upheld concurrent factual findings that the assessee satisfied conditions for deduction under section 80IB(10), noting approved plans show each residential unit's built-up area under 1,000 sq. ft., so the dispute raised no substantial question of law. The court accepted findings that one flat had direct access to a 318 sq. ft. terrace and that sale-rate differences among three comparable flats were factual, not legal, issues; disagreement over per-square-metre rates did not raise a question of law. Higher sale rates for one flat do not, without further evidence, indicate cash transactions in others, and no perversity in ITAT's conclusion justified interference. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779516