Revenue fails to prove residential units exceed 60 square meters limit for Section 80IB deduction denial

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....ITAT dismissed Revenue's appeal challenging CIT(A)'s allowance of deduction under Section 80IB. Assessing Officer denied deduction claiming residential units' carpet area exceeded prescribed 60 square meters limit under Section 80IBA without proper verification. AO relied solely on assessee's brochures and failed to refer matter to District Valuation Officer for measurement verification as required. Revenue provided no material evidence proving floor area exceeded statutory limit. CIT(A) properly verified records, sale deeds, and floor plans before allowing deduction. Local Authority's Building Use Certificate confirmed compliance with RERA Act Section 2(k) definition showing units under 60 square meters. ITAT upheld CIT(A)'s decision due to Revenue's failure to substantiate disallowance with proper evidence or DVO report.....