https://www.taxtmi.com/caselaws?id=244000 The Tribunal partially allowed the appeals, granting the assessee deduction under Section 80IB(10) for completed buildings and row houses despite not receiving the completion certificate by the deadline and not constructing certain buildings. The decision highlighted substantial compliance with conditions and the acceptance of a pro-rata deduction for partially completed projects. en-us Wed, 21 Nov 2012 00:00:00 +0530 Sat, 15 Feb 2014 16:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244000 The Tribunal partially allowed the appeals, granting the assessee deduction under Section 80IB(10) for completed buildings and row houses despite not receiving the completion certificate by the deadline and not constructing certain buildings. The decision highlighted substantial compliance with conditions and the acceptance of a pro-rata deduction for partially completed projects. Case-Laws Income Tax Wed, 21 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244000