https://www.taxtmi.com/caselaws?id=213999 The Tribunal allowed the appeals, overturning the decisions of the lower authorities. It directed the Assessing Officer to permit the deduction claimed under Section 80IB(10) for specific buildings in two projects. The Tribunal accepted the assessee's arguments regarding the definition of "housing project," the completion timeline, and the treatment of separate clusters as individual projects, thereby granting the deduction for the relevant buildings. en-us Fri, 30 Mar 2012 00:00:00 +0530 Wed, 13 Jun 2012 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213999 The Tribunal allowed the appeals, overturning the decisions of the lower authorities. It directed the Assessing Officer to permit the deduction claimed under Section 80IB(10) for specific buildings in two projects. The Tribunal accepted the assessee's arguments regarding the definition of "housing project," the completion timeline, and the treatment of separate clusters as individual projects, thereby granting the deduction for the relevant buildings. Case-Laws Income Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213999