https://www.taxtmi.com/caselaws?id=247587 The case involved a dispute over the deduction claimed under Section 80IB(10) for assessment years 2004-2005 and 2005-2006. The Appeals by the Revenue challenging the findings of the Commissioner of Income Tax and the Income Tax Appellate Tribunal were dismissed. The Tribunal and Commissioner found that the Assessee met the conditions for the deduction, emphasizing that alterations exceeding the area were made by flat purchasers post-occupation certificate issuance, not by the Assessee. The decisions highlighted the need to consider all evidence collectively and concluded that the denial of deduction was unjustified in this specific case. en-us Mon, 05 May 2014 00:00:00 +0530 Fri, 16 May 2014 13:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247587 The case involved a dispute over the deduction claimed under Section 80IB(10) for assessment years 2004-2005 and 2005-2006. The Appeals by the Revenue challenging the findings of the Commissioner of Income Tax and the Income Tax Appellate Tribunal were dismissed. The Tribunal and Commissioner found that the Assessee met the conditions for the deduction, emphasizing that alterations exceeding the area were made by flat purchasers post-occupation certificate issuance, not by the Assessee. The decisions highlighted the need to consider all evidence collectively and concluded that the denial of deduction was unjustified in this specific case. Case-Laws Income Tax Mon, 05 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247587