https://www.taxtmi.com/caselaws?id=325541 The Tribunal held that the assessee was eligible for deduction under Section 80IB(10) as the project constituted development of housing projects, not a works contract. The completion certificate was deemed not mandatory, and multiple approvals did not disqualify the deduction claim. The Tribunal emphasized the method of execution should not be decisive. The appeals were decided in favor of the assessees, allowing the deduction under Section 80IB(10). en-us Fri, 05 Feb 2016 00:00:00 +0530 Tue, 22 Mar 2016 00:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325541 The Tribunal held that the assessee was eligible for deduction under Section 80IB(10) as the project constituted development of housing projects, not a works contract. The completion certificate was deemed not mandatory, and multiple approvals did not disqualify the deduction claim. The Tribunal emphasized the method of execution should not be decisive. The appeals were decided in favor of the assessees, allowing the deduction under Section 80IB(10). Case-Laws Income Tax Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325541