https://www.taxtmi.com/caselaws?id=178676 The Tribunal upheld the CIT(A)'s findings that the plot size met the requirements for deduction u/s 80IB(10). It was established that the project was completed within the prescribed time limit, with the completion certificate for a different project being irrelevant. The Tribunal dismissed the Revenue's appeals for various assessment years, concluding that the projects satisfied the necessary criteria for deduction, leading to the dismissal of all appeals. en-us Wed, 20 Mar 2013 00:00:00 +0530 Wed, 10 Feb 2016 17:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178676 The Tribunal upheld the CIT(A)'s findings that the plot size met the requirements for deduction u/s 80IB(10). It was established that the project was completed within the prescribed time limit, with the completion certificate for a different project being irrelevant. The Tribunal dismissed the Revenue's appeals for various assessment years, concluding that the projects satisfied the necessary criteria for deduction, leading to the dismissal of all appeals. Case-Laws Income Tax Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178676