Sec. 80IB(10) of Income Tax Act, 1961 – Deduction – In appeal, the Revenue‘s grievance is based on the requirement of Section 80IB(10)(b) of the Act which states “the project is on the size of the plot of land which has a minimum area of one acre”. ITAT dismissed the appeal of the revenue holding that:- It is settled legal position that area of land has to be determined including the D.P Road also procured by the Municipal Corporation since the area or size of the land for the project is rightly to be understood considering all amenities which are to be provided to the assessee. Therefore, such D.P. Road cannot be alienated or separated from main portion of the land and the area of the plot should be inclusive of the land acquired by the Municipal Corporation as D.P Road – DEPUTY CIT Vs. SHEWALE & SONS [2020] 79 ITR (TRIB) 310 (ITAT–PUNE)