https://www.taxtmi.com/caselaws?id=207983 The Tribunal allowed the revenue's appeal for statistical purposes only, emphasizing the importance of meeting conditions under section 80-IB for claiming deductions related to housing projects. The judgment stressed the significance of project completion, developer status, and compliance with legal provisions for eligibility under the Act. The matter was remanded to the Assessing Officer for fresh examination to determine if the assessee functioned as a developer or contractor, requiring submission of a completion certificate and details of work undertaken. en-us Mon, 04 Apr 2011 00:00:00 +0530 Sat, 31 Dec 2011 23:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207983 The Tribunal allowed the revenue's appeal for statistical purposes only, emphasizing the importance of meeting conditions under section 80-IB for claiming deductions related to housing projects. The judgment stressed the significance of project completion, developer status, and compliance with legal provisions for eligibility under the Act. The matter was remanded to the Assessing Officer for fresh examination to determine if the assessee functioned as a developer or contractor, requiring submission of a completion certificate and details of work undertaken. Case-Laws Income Tax Mon, 04 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207983