https://www.taxtmi.com/caselaws?id=179080 The Tribunal upheld the assessee's entitlement to deduction u/s.80IB(10) for a housing project with commercial units for the assessment year 2006-07. The project was approved before 1.4.2005, rendering the amendment by the Finance Act, 2004, inapplicable. Relying on the Brahma Associates case, the Tribunal confirmed the eligibility for deduction, dismissing the revenue's appeal and affirming the Ld. CIT (A)'s decision in favor of the assessee. en-us Fri, 18 Nov 2011 00:00:00 +0530 Fri, 19 Feb 2016 16:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179080 The Tribunal upheld the assessee's entitlement to deduction u/s.80IB(10) for a housing project with commercial units for the assessment year 2006-07. The project was approved before 1.4.2005, rendering the amendment by the Finance Act, 2004, inapplicable. Relying on the Brahma Associates case, the Tribunal confirmed the eligibility for deduction, dismissing the revenue's appeal and affirming the Ld. CIT (A)'s decision in favor of the assessee. Case-Laws Income Tax Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179080