https://www.taxtmi.com/caselaws?id=179231 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal regarding the deduction under section 80IB(10) of the Income Tax Act. The Tribunal directed the Assessing Officer to grant the deduction claimed by the assessee, as the project met the conditions of the relevant sections, including completion timelines and plot size requirements. The decision was based on the non-retrospective application of certain conditions and previous court rulings supporting the assessee's position. en-us Thu, 23 May 2013 00:00:00 +0530 Tue, 23 Feb 2016 15:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179231 The Tribunal allowed the assessee's appeal and dismissed the Revenue's appeal regarding the deduction under section 80IB(10) of the Income Tax Act. The Tribunal directed the Assessing Officer to grant the deduction claimed by the assessee, as the project met the conditions of the relevant sections, including completion timelines and plot size requirements. The decision was based on the non-retrospective application of certain conditions and previous court rulings supporting the assessee's position. Case-Laws Income Tax Thu, 23 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179231