https://www.taxtmi.com/caselaws?id=237835 The High Court upheld the ITAT's decision, confirming the respondent's entitlement to deduction under Section 80IB(10) for units approved before 01/04/2004 and completed before 31/03/2008. The court found that all conditions were met, dismissing the appeal as there was no substantial question of law, and affirming the respondent's eligibility for the claimed deduction based on the project's approval and completion timelines. en-us Tue, 01 Oct 2013 00:00:00 +0530 Tue, 08 Oct 2013 21:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237835 The High Court upheld the ITAT's decision, confirming the respondent's entitlement to deduction under Section 80IB(10) for units approved before 01/04/2004 and completed before 31/03/2008. The court found that all conditions were met, dismissing the appeal as there was no substantial question of law, and affirming the respondent's eligibility for the claimed deduction based on the project's approval and completion timelines. Case-Laws Income Tax Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237835