https://www.taxtmi.com/caselaws?id=262349 The Tribunal held that the assessee was eligible for deduction under section 80IB(10) despite the completion certificate being issued after the due date, as the project was approved before the relevant cut-off date. The reassessment proceedings were deemed valid, and minor discrepancies and non-construction of some units did not impact the eligibility for deduction. The Tribunal dismissed concerns regarding commercial units raised by the Revenue. All appeals and cross objections were ultimately dismissed. en-us Fri, 31 Jul 2015 00:00:00 +0530 Sat, 08 Aug 2015 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262349 The Tribunal held that the assessee was eligible for deduction under section 80IB(10) despite the completion certificate being issued after the due date, as the project was approved before the relevant cut-off date. The reassessment proceedings were deemed valid, and minor discrepancies and non-construction of some units did not impact the eligibility for deduction. The Tribunal dismissed concerns regarding commercial units raised by the Revenue. All appeals and cross objections were ultimately dismissed. Case-Laws Income Tax Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262349