https://www.taxtmi.com/caselaws?id=259527 The appeal was partly allowed, granting the assessee a pro-rata deduction under section 80IB(10) for Buildings A, B, and C, while denying the deduction for Building D, which was not completed within the stipulated time. The Tribunal emphasized that the deduction under section 80IB(10) should not be denied in its entirety due to the non-completion of one part of the project. en-us Fri, 10 Apr 2015 00:00:00 +0530 Tue, 12 May 2015 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259527 The appeal was partly allowed, granting the assessee a pro-rata deduction under section 80IB(10) for Buildings A, B, and C, while denying the deduction for Building D, which was not completed within the stipulated time. The Tribunal emphasized that the deduction under section 80IB(10) should not be denied in its entirety due to the non-completion of one part of the project. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259527