https://www.taxtmi.com/caselaws?id=189628 The Tribunal dismissed the revenue's appeals and upheld the CIT(A)'s decision to allow the deduction u/s. 80IB(10) for the assessee. The eligibility for deduction was based on the project approval date and the income derived from the housing project, including the sale of Transfer of Development Right (TDR). The Tribunal found that the project approval date governed the application of the un-amended provisions of sec. 80IB(10), supporting its decision with relevant legal precedents. en-us Mon, 31 Oct 2011 00:00:00 +0530 Thu, 07 Sep 2017 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189628 The Tribunal dismissed the revenue's appeals and upheld the CIT(A)'s decision to allow the deduction u/s. 80IB(10) for the assessee. The eligibility for deduction was based on the project approval date and the income derived from the housing project, including the sale of Transfer of Development Right (TDR). The Tribunal found that the project approval date governed the application of the un-amended provisions of sec. 80IB(10), supporting its decision with relevant legal precedents. Case-Laws Income Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189628