https://www.taxtmi.com/caselaws?id=254586 Deduction under section 80IB(10) was stated to remain available for a housing project approved before a later amendment introducing a stricter completion-certificate condition, particularly where the built-up area requirement had already been found satisfied on the facts and the earlier view in the assessee's own case was followed for consistency. The text also states that non-filing or non-issuance of a completion certificate could not be used against the assessee when the project was otherwise completed and the amended condition was not in force at approval. It further notes that computer accessories and peripherals, including printers, scanners and servers, are integral to the computer system and qualify for higher depreciation. en-us Mon, 22 Dec 2014 00:00:00 +0530 Fri, 26 Dec 2014 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254586 Deduction under section 80IB(10) was stated to remain available for a housing project approved before a later amendment introducing a stricter completion-certificate condition, particularly where the built-up area requirement had already been found satisfied on the facts and the earlier view in the assessee's own case was followed for consistency. The text also states that non-filing or non-issuance of a completion certificate could not be used against the assessee when the project was otherwise completed and the amended condition was not in force at approval. It further notes that computer accessories and peripherals, including printers, scanners and servers, are integral to the computer system and qualify for higher depreciation. Case-Laws Income Tax Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254586