https://www.taxtmi.com/caselaws?id=329584 The Tribunal held that the assessee was not entitled to claim the deduction under Section 80IB(10) for certain buildings due to delayed Occupation Certificates. However, for other buildings with timely OCs, the deduction was allowed. The appeal by the Assessing Officer was partly allowed, and the cross-objection by the assessee was dismissed. en-us Wed, 29 Jun 2016 00:00:00 +0530 Wed, 06 Jul 2016 03:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329584 The Tribunal held that the assessee was not entitled to claim the deduction under Section 80IB(10) for certain buildings due to delayed Occupation Certificates. However, for other buildings with timely OCs, the deduction was allowed. The appeal by the Assessing Officer was partly allowed, and the cross-objection by the assessee was dismissed. Case-Laws Income Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329584