https://www.taxtmi.com/caselaws?id=261332 The Tribunal upheld the CIT(A)'s orders, dismissing the Revenue's appeals and affirming the assessee's eligibility for deduction under section 80IB(10) of the Income Tax Act. The Tribunal also upheld the deletion of the disallowance under section 40(a)(ia) for late TDS deposit, in line with the decision of the ITAT Ahmedabad. The assessee was deemed to have fulfilled all conditions for claiming deductions and was recognized as a developer responsible for the housing project's development and financial aspects. en-us Tue, 30 Jun 2015 00:00:00 +0530 Thu, 09 Jul 2015 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261332 The Tribunal upheld the CIT(A)'s orders, dismissing the Revenue's appeals and affirming the assessee's eligibility for deduction under section 80IB(10) of the Income Tax Act. The Tribunal also upheld the deletion of the disallowance under section 40(a)(ia) for late TDS deposit, in line with the decision of the ITAT Ahmedabad. The assessee was deemed to have fulfilled all conditions for claiming deductions and was recognized as a developer responsible for the housing project's development and financial aspects. Case-Laws Income Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261332