https://www.taxtmi.com/caselaws?id=328287 Section 80IB(10) requires that both development and construction of a housing project commence on or after 01.10.1998, and the phrase must be read as a composite condition. The High Court rejected the view that preliminary activities such as removal of occupants, borewell digging, electricity connection, or compound wall construction amount to commencement of development and construction. It held that actual site construction started on 15.10.1998, so the statutory condition was satisfied and the deduction was allowable. en-us Mon, 01 Feb 2016 00:00:00 +0530 Sun, 29 May 2016 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328287 Section 80IB(10) requires that both development and construction of a housing project commence on or after 01.10.1998, and the phrase must be read as a composite condition. The High Court rejected the view that preliminary activities such as removal of occupants, borewell digging, electricity connection, or compound wall construction amount to commencement of development and construction. It held that actual site construction started on 15.10.1998, so the statutory condition was satisfied and the deduction was allowable. Case-Laws Income Tax Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328287