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2021 (5) TMI 922 - HC - Income TaxDeduction u/s 80IB(10) - when the assessee has not satisfied the requirements of the said provision and when the project was approved with a sanctioned built up area and the assessee has eventually constructed the area far in excess of what was approved - HELD THAT:- On close scrutiny of the judgment rendered by this court in Brigade Enterprises Ltd.[2020 (9) TMI 1137 - KARNATAKA HIGH COURT] and the facts involved in the said case, we are of the considered opinion that the substantial question of law involved in this appeal is squarely answered in the said case. Following the dictum in Brigade Enterprises, the substantial question of law raised in this appeal is answered against the Revenue and in favour of the assessee.
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