https://www.taxtmi.com/caselaws?id=190047 The tribunal allowed the assessee's appeal, directing the AO to allow the deduction of Rs. 1,20,66,344 under section 80IB(10). It held that the assessee met all conditions for claiming the deduction, emphasizing a liberal interpretation of the provisions. The tribunal noted the completion certificate obtained from a competent local authority and disregarded administrative jurisdiction changes. The appeal was allowed in favor of the assessee based on compliance with the statutory requirements. en-us Thu, 28 Feb 2013 00:00:00 +0530 Fri, 26 May 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190047 The tribunal allowed the assessee's appeal, directing the AO to allow the deduction of Rs. 1,20,66,344 under section 80IB(10). It held that the assessee met all conditions for claiming the deduction, emphasizing a liberal interpretation of the provisions. The tribunal noted the completion certificate obtained from a competent local authority and disregarded administrative jurisdiction changes. The appeal was allowed in favor of the assessee based on compliance with the statutory requirements. Case-Laws Income Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190047