https://www.taxtmi.com/caselaws?id=263776 The Tribunal held that the assessee did not violate the conditions for claiming deduction under S.80IB(10). It directed the AO to allow the deduction, setting aside the CIT(A)'s order. The Tribunal noted that even if there were violations in one or two units, the deduction should be proportionately disallowed, not entirely. Consequently, the appeal filed by the assessee was allowed. en-us Fri, 12 Jun 2015 00:00:00 +0530 Thu, 10 Sep 2015 08:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263776 The Tribunal held that the assessee did not violate the conditions for claiming deduction under S.80IB(10). It directed the AO to allow the deduction, setting aside the CIT(A)'s order. The Tribunal noted that even if there were violations in one or two units, the deduction should be proportionately disallowed, not entirely. Consequently, the appeal filed by the assessee was allowed. Case-Laws Income Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263776