https://www.taxtmi.com/caselaws?id=337365 The Appellate Tribunal ITAT Mumbai allowed the deduction u/s 80IB (10) of the Income Tax Act for the assessee, overturning the CIT (A)'s decision. The Tribunal determined that the housing project was completed within the prescribed time frame based on documentary evidence, including completion and occupation certificates. Emphasizing compliance with statutory conditions, the Tribunal maintained consistency in allowing the deduction for assessment years 2010-11 and 2011-12, ensuring uniform application of the law and upholding the assessee's entitlement to the claimed deduction. en-us Thu, 03 Nov 2016 00:00:00 +0530 Sat, 07 Jan 2017 10:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337365 The Appellate Tribunal ITAT Mumbai allowed the deduction u/s 80IB (10) of the Income Tax Act for the assessee, overturning the CIT (A)'s decision. The Tribunal determined that the housing project was completed within the prescribed time frame based on documentary evidence, including completion and occupation certificates. Emphasizing compliance with statutory conditions, the Tribunal maintained consistency in allowing the deduction for assessment years 2010-11 and 2011-12, ensuring uniform application of the law and upholding the assessee's entitlement to the claimed deduction. Case-Laws Income Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337365