https://www.taxtmi.com/caselaws?id=268111 The Tribunal affirmed the decision to allow the deduction under Section 80IB(10) of the Income Tax Act, dismissing the Revenue's appeal. The Tribunal held that the assessee met the conditions at the time of project completion, and subsequent modifications by purchasers did not disqualify the claim. The completion certificate confirmed compliance with the Act, leading to the allowance of the deduction. en-us Wed, 28 Oct 2015 00:00:00 +0530 Fri, 20 Nov 2015 10:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268111 The Tribunal affirmed the decision to allow the deduction under Section 80IB(10) of the Income Tax Act, dismissing the Revenue's appeal. The Tribunal held that the assessee met the conditions at the time of project completion, and subsequent modifications by purchasers did not disqualify the claim. The completion certificate confirmed compliance with the Act, leading to the allowance of the deduction. Case-Laws Income Tax Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268111