https://www.taxtmi.com/caselaws?id=182274 The appeal involved disputes over deduction under section 80IB(10) for a housing project and additions under sections 68 and 69C. The Tribunal upheld the deduction under section 80IB(10) for the housing project, considering project approval and small utility shops for residents. However, the additions under sections 68 and 69C were partially upheld by lower authorities due to insufficient evidence. As the issues were factual and the lower authorities' decisions aligned, the tax appeal was ultimately dismissed. en-us Tue, 23 Oct 2012 00:00:00 +0530 Fri, 06 May 2016 14:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182274 The appeal involved disputes over deduction under section 80IB(10) for a housing project and additions under sections 68 and 69C. The Tribunal upheld the deduction under section 80IB(10) for the housing project, considering project approval and small utility shops for residents. However, the additions under sections 68 and 69C were partially upheld by lower authorities due to insufficient evidence. As the issues were factual and the lower authorities' decisions aligned, the tax appeal was ultimately dismissed. Case-Laws Income Tax Tue, 23 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182274