https://www.taxtmi.com/caselaws?id=178037 The Tribunal allowed the assessee's appeal, permitting the deduction under section 80-IB(10) for the housing project excluding the Sapphire Block. Additionally, the disallowance under section 40a(ia) for the work-in-progress related to the Padmavathi Block was reversed. The Tribunal held that the hiving off of the Sapphire Block did not disentitle the assessee from claiming the deduction for the remaining project, and no TDS was required for work-in-progress not crystallized as a contractual liability during the relevant assessment year. The decision was pronounced on 16/09/2011. en-us Fri, 16 Sep 2011 00:00:00 +0530 Wed, 27 Jan 2016 14:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178037 The Tribunal allowed the assessee's appeal, permitting the deduction under section 80-IB(10) for the housing project excluding the Sapphire Block. Additionally, the disallowance under section 40a(ia) for the work-in-progress related to the Padmavathi Block was reversed. The Tribunal held that the hiving off of the Sapphire Block did not disentitle the assessee from claiming the deduction for the remaining project, and no TDS was required for work-in-progress not crystallized as a contractual liability during the relevant assessment year. The decision was pronounced on 16/09/2011. Case-Laws Income Tax Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178037