https://www.taxtmi.com/caselaws?id=217865 The court dismissed the Tax Appeal, ruling in favor of the assessee. It held that the assessee, despite minor delays, had substantially complied with statutory requirements for claiming deduction under section 80-IB(10) of the Act. The completion of construction before the deadline and efforts to meet regulatory obligations justified granting the deduction, rejecting the Revenue's contentions against the assessee's eligibility for the benefit. en-us Wed, 12 Sep 2012 00:00:00 +0530 Sat, 07 Jun 2014 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217865 The court dismissed the Tax Appeal, ruling in favor of the assessee. It held that the assessee, despite minor delays, had substantially complied with statutory requirements for claiming deduction under section 80-IB(10) of the Act. The completion of construction before the deadline and efforts to meet regulatory obligations justified granting the deduction, rejecting the Revenue's contentions against the assessee's eligibility for the benefit. Case-Laws Income Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217865