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<h1>Assessee entitled to deduction under section 80IB(10) despite incomplete housing project.</h1> The High Court held that the assessee was entitled to the deduction under section 80IB(10) for the A.Y. 2006-07 despite completing only 11 out of 20 ... - The High Court of Bombay admitted an appeal regarding the deduction claim under section 80IB(10) of the Income Tax Act for the A.Y. 2006-07. The substantial question of law was whether the Tribunal erred in allowing the deduction when the assessee had completed only 11 out of 20 buildings in a housing project by the specified date.