https://www.taxtmi.com/caselaws?id=220834 The respondent's construction project, "Gold Coast," was approved and commenced in 2002. The Assessing Officer denied deductions under Section 80IB of the Income Tax Act for three assessment years, citing a 1997 approval date. However, the CIT(A) allowed the appeals, determining the project effectively began in 2002. The Tribunal upheld this decision, noting the project's post-1998 approvals and compliance with size criteria, entitling the respondent to Section 80IB benefits for the years in question. The appeals for the assessment years 2004-05, 2005-06, and 2006-07 were dismissed without costs. en-us Wed, 23 Jan 2013 00:00:00 +0530 Mon, 11 Feb 2013 06:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220834 The respondent's construction project, "Gold Coast," was approved and commenced in 2002. The Assessing Officer denied deductions under Section 80IB of the Income Tax Act for three assessment years, citing a 1997 approval date. However, the CIT(A) allowed the appeals, determining the project effectively began in 2002. The Tribunal upheld this decision, noting the project's post-1998 approvals and compliance with size criteria, entitling the respondent to Section 80IB benefits for the years in question. The appeals for the assessment years 2004-05, 2005-06, and 2006-07 were dismissed without costs. Case-Laws Income Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220834