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![Allotments to Relatives Disputed: ITAT Remands Section 80-IB(10) Deduction Claim for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Allotments-to-Relatives-Disputed-Relatives-Disputed-ITAT-taxscan.jpg "Allotments to Relatives Disputed: ITAT Remands Section 80-IB(10) Deduction Claim for Verification [Read Order]")
Allotments to Relatives Disputed: ITAT Remands Section 80-IB(10) Deduction Claim for Verification [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) remanded a matter involving a claim for deduction under Section 80-IB(10) of the Income...
![ITAT Grants S. 80-IB(10) Deduction for Timely Completed Wings, Holds Remaining Wing to Be Separate Project [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Timely-Completed-Wings-TAXSCAN.jpg "ITAT Grants S. 80-IB(10) Deduction for Timely Completed Wings, Holds Remaining Wing to Be Separate Project [Read Order]")
![Private Open Terrace can’t be included in Built Up Area for the Purpose of Deduction if the Same was not approved by Local Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Open-Terrace-Taxscan.jpg "Private Open Terrace can’t be included in Built Up Area for the Purpose of Deduction if the Same was not approved by Local Authority: ITAT [Read Order]")
![Private Terrace attached with Flat is ‘Built-Up’ Area for the Purpose of Deduction u/s 80-IB(10): ITAT Chennai [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Private-Terrace-attached-with-Flat.jpg "Private Terrace attached with Flat is ‘Built-Up’ Area for the Purpose of Deduction u/s 80-IB(10): ITAT Chennai [Read Order]")
Sec 80IA(10) cannot be invoked Solely on Ground that there are Common Customers of both Eligible and Non-Eligible units: Bombay HC [Read Order]
Recently, in Malay N. Sanghvi v. ITO, the Bombay High Court held that the profits of an undertaking eligible for deduction cannot be treated as "inflated" by invoking section 80-IB(10) of the Income...
![Sec 80IA(10) cannot be invoked Solely on Ground that there are Common Customers of both Eligible and Non-Eligible units: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-2-Tax-Scan.jpg "Sec 80IA(10) cannot be invoked Solely on Ground that there are Common Customers of both Eligible and Non-Eligible units: Bombay HC [Read Order]")