https://www.taxtmi.com/caselaws?id=260535 The High Court upheld the ITAT's decision to allow the appellant's deduction claim under Section 80IB(10) of the Income Tax Act. The Court emphasized that since construction of all units was completed within the prescribed timeframe and necessary permissions were sought, the appellant was entitled to the deduction. The Court found no substantial question of law in the revenue's appeal and dismissed the Tax Appeal, affirming the ITAT's decision in favor of the appellant. en-us Tue, 05 May 2015 00:00:00 +0530 Tue, 16 Jun 2015 08:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260535 The High Court upheld the ITAT's decision to allow the appellant's deduction claim under Section 80IB(10) of the Income Tax Act. The Court emphasized that since construction of all units was completed within the prescribed timeframe and necessary permissions were sought, the appellant was entitled to the deduction. The Court found no substantial question of law in the revenue's appeal and dismissed the Tax Appeal, affirming the ITAT's decision in favor of the appellant. Case-Laws Income Tax Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260535