https://www.taxtmi.com/caselaws?id=248800 The Tribunal allowed the appeals of the assessee, overturning the disallowance of deduction under section 80IB(10) for the Assessment Years in question. The Tribunal emphasized the continuity and consistency of the housing project, citing previous judgments and highlighting the appellant's role as a contractor/builder. Referring to relevant case law and previous decisions, the Tribunal dismissed the departmental appeal, granting the deduction as the facts remained identical to cases where deductions were allowed. The Tribunal set aside the lower authorities' decisions and allowed the claim for deduction, relying on the Gujarat High Court's decision in a similar case. en-us Mon, 09 Jun 2014 00:00:00 +0530 Wed, 25 Jun 2014 15:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248800 The Tribunal allowed the appeals of the assessee, overturning the disallowance of deduction under section 80IB(10) for the Assessment Years in question. The Tribunal emphasized the continuity and consistency of the housing project, citing previous judgments and highlighting the appellant's role as a contractor/builder. Referring to relevant case law and previous decisions, the Tribunal dismissed the departmental appeal, granting the deduction as the facts remained identical to cases where deductions were allowed. The Tribunal set aside the lower authorities' decisions and allowed the claim for deduction, relying on the Gujarat High Court's decision in a similar case. Case-Laws Income Tax Mon, 09 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248800