https://www.taxtmi.com/caselaws?id=235040 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction under section 80IB(10) to the assessee. The Tribunal held that the assessee had met the statutory requirements, and any delays in completion certificate issuance or combining of adjacent flats post-sale did not affect the eligibility for the deduction. The decision was based on the Tribunal's previous rulings in favor of the assessee for the preceding assessment years, establishing a precedent for allowing the deduction in this case. en-us Fri, 17 May 2013 00:00:00 +0530 Tue, 09 Jul 2013 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235040 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction under section 80IB(10) to the assessee. The Tribunal held that the assessee had met the statutory requirements, and any delays in completion certificate issuance or combining of adjacent flats post-sale did not affect the eligibility for the deduction. The decision was based on the Tribunal's previous rulings in favor of the assessee for the preceding assessment years, establishing a precedent for allowing the deduction in this case. Case-Laws Income Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235040