https://www.taxtmi.com/caselaws?id=177743 The Tribunal allowed the appeal of the assessee, directing the AO to grant the deduction under section 80IB(10) of the Income Tax Act. The Tribunal accepted the assessee's compliance with the Act's provisions, allowing the deduction for the projects in question. Additionally, the Tribunal ruled that the enhanced profits due to disallowance under section 40(a)(ia) were also eligible for deduction under section 80IB(10). The Tribunal dismissed the denial of deduction related to additional income offered during survey proceedings but allowed the deduction for profits from extra work done. en-us Fri, 30 Jan 2015 00:00:00 +0530 Mon, 18 Jan 2016 10:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177743 The Tribunal allowed the appeal of the assessee, directing the AO to grant the deduction under section 80IB(10) of the Income Tax Act. The Tribunal accepted the assessee's compliance with the Act's provisions, allowing the deduction for the projects in question. Additionally, the Tribunal ruled that the enhanced profits due to disallowance under section 40(a)(ia) were also eligible for deduction under section 80IB(10). The Tribunal dismissed the denial of deduction related to additional income offered during survey proceedings but allowed the deduction for profits from extra work done. Case-Laws Income Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177743