https://www.taxtmi.com/caselaws?id=181665 The Appellate Tribunal upheld the decision of the Ld. CIT (A) that the assessee was entitled to deduction u/s 80-IB (10) for the assessment years 2005-06, 2006-07, and 2007-08. The Tribunal emphasized the significance of the approval date of the project and dismissed the Revenue's appeals, stating that the assessee met the conditions for the deduction based on legal provisions and precedents. The judgment was delivered on June 22, 2011. en-us Wed, 22 Jun 2011 00:00:00 +0530 Thu, 21 Apr 2016 15:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181665 The Appellate Tribunal upheld the decision of the Ld. CIT (A) that the assessee was entitled to deduction u/s 80-IB (10) for the assessment years 2005-06, 2006-07, and 2007-08. The Tribunal emphasized the significance of the approval date of the project and dismissed the Revenue's appeals, stating that the assessee met the conditions for the deduction based on legal provisions and precedents. The judgment was delivered on June 22, 2011. Case-Laws Income Tax Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181665