https://www.taxtmi.com/caselaws?id=206480 The Tribunal allowed the assessee's appeal in part. The deduction under section 80-IA(4)(iii) of the Income-tax Act for the assessment year 2006-07 was granted, as the units were deemed ready even if not operational by the specified date. However, the claim for a deduction of Rs. 25 lakhs based on sworn statements during a survey was dismissed, as it lacked substantiation with details of Work-in-Progress. en-us Thu, 21 Oct 2010 00:00:00 +0530 Sat, 25 Aug 2012 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206480 The Tribunal allowed the assessee's appeal in part. The deduction under section 80-IA(4)(iii) of the Income-tax Act for the assessment year 2006-07 was granted, as the units were deemed ready even if not operational by the specified date. However, the claim for a deduction of Rs. 25 lakhs based on sworn statements during a survey was dismissed, as it lacked substantiation with details of Work-in-Progress. Case-Laws Income Tax Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206480