https://www.taxtmi.com/caselaws?id=264174 The Tribunal allowed the Assessee's appeal, granting the deduction under Section 80IB(10) for a housing project, finding it met the conditions despite being split into multiple projects. The disallowance under Section 40(a)(ia) for late TDS deduction was overturned for payments made before the return filing. Interest under Section 234B was to be recomputed, and penalty proceedings under Section 271(1)(c) were deemed premature and not addressed. en-us Fri, 28 Aug 2015 00:00:00 +0530 Mon, 09 Nov 2015 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264174 The Tribunal allowed the Assessee's appeal, granting the deduction under Section 80IB(10) for a housing project, finding it met the conditions despite being split into multiple projects. The disallowance under Section 40(a)(ia) for late TDS deduction was overturned for payments made before the return filing. Interest under Section 234B was to be recomputed, and penalty proceedings under Section 271(1)(c) were deemed premature and not addressed. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264174