https://www.taxtmi.com/caselaws?id=244389 The Tribunal allowed the appeal, directing the AO to grant the deduction u/s 80IB(10) for the entire project. The Tribunal held that the commercial area restriction did not apply as the project commenced before 01-04-2005 and was completed before the statutory deadline, despite the delay in obtaining the completion certificate. The issue of proportionate deduction for residential units completed before 31-03-2008 was not separately addressed as the full deduction was allowed based on the resolution of the primary issues. en-us Mon, 03 Feb 2014 00:00:00 +0530 Thu, 20 Feb 2014 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244389 The Tribunal allowed the appeal, directing the AO to grant the deduction u/s 80IB(10) for the entire project. The Tribunal held that the commercial area restriction did not apply as the project commenced before 01-04-2005 and was completed before the statutory deadline, despite the delay in obtaining the completion certificate. The issue of proportionate deduction for residential units completed before 31-03-2008 was not separately addressed as the full deduction was allowed based on the resolution of the primary issues. Case-Laws Income Tax Mon, 03 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244389