https://www.taxtmi.com/caselaws?id=243705 The Tribunal dismissed the department's appeals for both assessment years, affirming the eligibility of the assessee for deduction u/s 80IB(10) based on previous rulings and interpretations. The orders of the ld. CIT(A) were upheld, emphasizing the importance of considering project approval dates and extended filing periods in determining the applicability of deductions. en-us Fri, 31 Jan 2014 00:00:00 +0530 Sat, 08 Feb 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243705 The Tribunal dismissed the department's appeals for both assessment years, affirming the eligibility of the assessee for deduction u/s 80IB(10) based on previous rulings and interpretations. The orders of the ld. CIT(A) were upheld, emphasizing the importance of considering project approval dates and extended filing periods in determining the applicability of deductions. Case-Laws Income Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243705