https://www.taxtmi.com/caselaws?id=328839 Deduction under section 80IB(10) was discussed in relation to housing projects where the Revenue questioned the commencement date, completion and occupancy certificates, the presence of row houses in one project, and use of a consolidated audit report. The analysis notes that earlier assessments had accepted the claim and related revisionary orders had been quashed in the assessee's own case for prior years. On the project records and Inspector's reports, actual construction, completion documentation, and occupancy evidence were treated as satisfactory, while the row-house objection did not affect the specific buildings claimed. The absence of separate audit reports was treated as a curable procedural defect, so deduction could not be denied on technical objections alone. en-us Fri, 29 Apr 2016 00:00:00 +0530 Wed, 15 Jun 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328839 Deduction under section 80IB(10) was discussed in relation to housing projects where the Revenue questioned the commencement date, completion and occupancy certificates, the presence of row houses in one project, and use of a consolidated audit report. The analysis notes that earlier assessments had accepted the claim and related revisionary orders had been quashed in the assessee's own case for prior years. On the project records and Inspector's reports, actual construction, completion documentation, and occupancy evidence were treated as satisfactory, while the row-house objection did not affect the specific buildings claimed. The absence of separate audit reports was treated as a curable procedural defect, so deduction could not be denied on technical objections alone. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328839