https://www.taxtmi.com/caselaws?id=255491 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction under section 80IB(10) as claimed by the assessee. The Tribunal found that the joining of flats post-sale by buyers did not affect the eligibility for the deduction, as the construction was in compliance with approved plans and completion certificates. The Tribunal criticized the revenue authorities for ignoring confirmations from flat buyers and concluded that the assessee had not constructed duplex flats as alleged. en-us Fri, 02 Jan 2015 00:00:00 +0530 Mon, 19 Jan 2015 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255491 The Tribunal allowed the appeal, directing the Assessing Officer to grant the deduction under section 80IB(10) as claimed by the assessee. The Tribunal found that the joining of flats post-sale by buyers did not affect the eligibility for the deduction, as the construction was in compliance with approved plans and completion certificates. The Tribunal criticized the revenue authorities for ignoring confirmations from flat buyers and concluded that the assessee had not constructed duplex flats as alleged. Case-Laws Income Tax Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255491