https://www.taxtmi.com/caselaws?id=189630 The Tribunal upheld the order allowing the deduction claim u/s 80IB (10) for a housing project, based on the project approval predating relevant amendments and the TDR received being solely for residential purposes. The lack of documentary evidence to substantiate payments was deemed irrelevant as not raised earlier. Following precedent, the Tribunal dismissed the revenue's appeal, affirming the deduction claim. en-us Fri, 08 Jun 2012 00:00:00 +0530 Sat, 14 Jan 2017 13:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189630 The Tribunal upheld the order allowing the deduction claim u/s 80IB (10) for a housing project, based on the project approval predating relevant amendments and the TDR received being solely for residential purposes. The lack of documentary evidence to substantiate payments was deemed irrelevant as not raised earlier. Following precedent, the Tribunal dismissed the revenue's appeal, affirming the deduction claim. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189630