https://www.taxtmi.com/caselaws?id=266324 The Tribunal upheld the Ld. CIT(A)'s decision, allowing the deduction under section 80IB(10) for the assessee. The Tribunal found that the assessee fulfilled the conditions and bore the risk of developing the project, as evidenced by financial records and the agreement. The Revenue's appeal challenging the eligibility of the assessee for the deduction was dismissed, emphasizing the importance of meeting specified conditions and bearing the cost and risk of development for claiming deductions under the Income Tax Act. en-us Tue, 02 Jun 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266324 The Tribunal upheld the Ld. CIT(A)'s decision, allowing the deduction under section 80IB(10) for the assessee. The Tribunal found that the assessee fulfilled the conditions and bore the risk of developing the project, as evidenced by financial records and the agreement. The Revenue's appeal challenging the eligibility of the assessee for the deduction was dismissed, emphasizing the importance of meeting specified conditions and bearing the cost and risk of development for claiming deductions under the Income Tax Act. Case-Laws Income Tax Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266324