https://www.taxtmi.com/caselaws?id=170690 The Tribunal condoned the delay in filing the appeal for the assessment year 2006-07, granted deduction under Section 80-IB(10) for the 'Lakshdweep' project with a proportionate adjustment, allowed deduction for the 'Samarth Nagari' project based on pre-2005 rules, and upheld deduction for the amount disallowed under Section 40(a)(ia) for the assessment year 2006-07. The Tribunal directed the Assessing Officer to re-compute the deductions in accordance with its rulings for both assessment years 2005-06 and 2006-07. en-us Tue, 25 Jun 2013 00:00:00 +0530 Wed, 10 Jun 2015 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170690 The Tribunal condoned the delay in filing the appeal for the assessment year 2006-07, granted deduction under Section 80-IB(10) for the 'Lakshdweep' project with a proportionate adjustment, allowed deduction for the 'Samarth Nagari' project based on pre-2005 rules, and upheld deduction for the amount disallowed under Section 40(a)(ia) for the assessment year 2006-07. The Tribunal directed the Assessing Officer to re-compute the deductions in accordance with its rulings for both assessment years 2005-06 and 2006-07. Case-Laws Income Tax Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170690