https://www.taxtmi.com/caselaws?id=219616 The Tribunal partially allowed the appeal, directing the Assessing Officer to permit the deduction under Section 80IB upon receipt of the completion certificate. Additionally, the Tribunal ordered the deletion of the Rs.26,75,338 addition based on AS-7 estimation, highlighting the error in re-taxing income already accounted for in previous years. en-us Fri, 20 Jul 2012 00:00:00 +0530 Wed, 19 Dec 2012 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219616 The Tribunal partially allowed the appeal, directing the Assessing Officer to permit the deduction under Section 80IB upon receipt of the completion certificate. Additionally, the Tribunal ordered the deletion of the Rs.26,75,338 addition based on AS-7 estimation, highlighting the error in re-taxing income already accounted for in previous years. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219616