https://www.taxtmi.com/caselaws?id=72025 The Tribunal upheld the Commissioner (Appeals)'s decision, affirming that the Mayflower and Cassia blocks within the Brigade Millennium project are independent projects eligible for deduction under Section 80-IB(10) of the Income Tax Act. The Tribunal concluded that each block had independent plan sanctions and clearances, supporting the assessee's claim. The appeal by the revenue was dismissed, reinforcing that deductions should be computed unit-wise, and each block's compliance with the section's conditions warranted the tax benefit. en-us Fri, 29 Aug 2008 00:00:00 +0530 Sat, 02 Dec 2023 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72025 The Tribunal upheld the Commissioner (Appeals)'s decision, affirming that the Mayflower and Cassia blocks within the Brigade Millennium project are independent projects eligible for deduction under Section 80-IB(10) of the Income Tax Act. The Tribunal concluded that each block had independent plan sanctions and clearances, supporting the assessee's claim. The appeal by the revenue was dismissed, reinforcing that deductions should be computed unit-wise, and each block's compliance with the section's conditions warranted the tax benefit. Case-Laws Income Tax Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72025