https://www.taxtmi.com/caselaws?id=217633 The Tribunal upheld the assessee's eligibility for deduction under Section 80-IB(10) of the Income-tax Act, 1961, emphasizing the assessee's role as a developer, builder, and contractor in the project. Additionally, the Tribunal remitted the matter of deletion of an addition under Section 2(22)(e) of the Act for the assessment year 2008-09 back to the Assessing Officer for further examination based on new evidence provided by the assessee. The Tribunal dismissed the Revenue's appeal for the assessment year 2005-06 and partly allowed it for the assessment year 2008-09 for statistical purposes, while also dismissing the assessee's cross-objections. en-us Thu, 26 Jul 2012 00:00:00 +0530 Sat, 13 Oct 2012 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217633 The Tribunal upheld the assessee's eligibility for deduction under Section 80-IB(10) of the Income-tax Act, 1961, emphasizing the assessee's role as a developer, builder, and contractor in the project. Additionally, the Tribunal remitted the matter of deletion of an addition under Section 2(22)(e) of the Act for the assessment year 2008-09 back to the Assessing Officer for further examination based on new evidence provided by the assessee. The Tribunal dismissed the Revenue's appeal for the assessment year 2005-06 and partly allowed it for the assessment year 2008-09 for statistical purposes, while also dismissing the assessee's cross-objections. Case-Laws Income Tax Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217633