https://www.taxtmi.com/caselaws?id=327332 The Tribunal allowed the appeal in favor of the assessee, holding that the assessee is entitled to the deduction under section 80IB(10) for the completed portion of the housing project. The Tribunal overturned the CIT(A)'s decision and directed the Assessing Officer to allow the prorata deduction under section 80IB(10) for the completed units, emphasizing the legislative intent to permit deductions for finished segments of a project. en-us Mon, 21 Mar 2016 00:00:00 +0530 Mon, 09 May 2016 00:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327332 The Tribunal allowed the appeal in favor of the assessee, holding that the assessee is entitled to the deduction under section 80IB(10) for the completed portion of the housing project. The Tribunal overturned the CIT(A)'s decision and directed the Assessing Officer to allow the prorata deduction under section 80IB(10) for the completed units, emphasizing the legislative intent to permit deductions for finished segments of a project. Case-Laws Income Tax Mon, 21 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327332