https://www.taxtmi.com/caselaws?id=239025 The Tribunal ruled in favor of the assessee, directing the AO to allow the deduction under Section 80IB(10) of the Income-tax Act. The Tribunal held that the project met the minimum plot size requirement when considering the entire plot area, including the road-widening area. Additionally, the non-production of the completion certificate did not invalidate the deduction claim as the project was completed, and the assessee followed the Percentage Completion Method. Therefore, the appeal was allowed in favor of the assessee. en-us Thu, 07 Mar 2013 00:00:00 +0530 Sun, 03 Nov 2013 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239025 The Tribunal ruled in favor of the assessee, directing the AO to allow the deduction under Section 80IB(10) of the Income-tax Act. The Tribunal held that the project met the minimum plot size requirement when considering the entire plot area, including the road-widening area. Additionally, the non-production of the completion certificate did not invalidate the deduction claim as the project was completed, and the assessee followed the Percentage Completion Method. Therefore, the appeal was allowed in favor of the assessee. Case-Laws Income Tax Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239025