https://www.taxtmi.com/caselaws?id=182223 The Tribunal held that the assessee is eligible for deduction under Section 80IB(10) despite violating provisions, citing the decision in the case of Brahma Associates. The Tribunal interpreted the amendment in Section 80IB(10) to allow a limited commercial area within housing projects for deduction. Additionally, the Tribunal upheld the allowance of deduction under Section 36(1)(iii) for interest expenditure on work in progress. The appeal was ultimately dismissed with no order as to costs. en-us Fri, 15 Mar 2013 00:00:00 +0530 Thu, 25 Jan 2018 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182223 The Tribunal held that the assessee is eligible for deduction under Section 80IB(10) despite violating provisions, citing the decision in the case of Brahma Associates. The Tribunal interpreted the amendment in Section 80IB(10) to allow a limited commercial area within housing projects for deduction. Additionally, the Tribunal upheld the allowance of deduction under Section 36(1)(iii) for interest expenditure on work in progress. The appeal was ultimately dismissed with no order as to costs. Case-Laws Income Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182223