https://www.taxtmi.com/caselaws?id=190071 The ITAT Pune upheld the CIT(A)'s decision, allowing the appellant's deduction u/s 80IB(10) for an incomplete project. The Tribunal considered the project as two separate entities due to administrative changes, emphasizing the validity of the completion certificate from the Gram Panchayat. Additionally, the ITAT interpreted building plan approvals favorably for the appellant, promoting economic growth. The completion certificate issued by the Gram Panchayat was deemed valid, aligning with the legislative intent of section 80IB(10). The ITAT Pune dismissed the Revenue's appeal, affirming the deduction based on a liberal interpretation of the law and the unique circumstances faced by the appellant. en-us Tue, 09 Sep 2014 00:00:00 +0530 Fri, 03 Feb 2017 08:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190071 The ITAT Pune upheld the CIT(A)'s decision, allowing the appellant's deduction u/s 80IB(10) for an incomplete project. The Tribunal considered the project as two separate entities due to administrative changes, emphasizing the validity of the completion certificate from the Gram Panchayat. Additionally, the ITAT interpreted building plan approvals favorably for the appellant, promoting economic growth. The completion certificate issued by the Gram Panchayat was deemed valid, aligning with the legislative intent of section 80IB(10). The ITAT Pune dismissed the Revenue's appeal, affirming the deduction based on a liberal interpretation of the law and the unique circumstances faced by the appellant. Case-Laws Income Tax Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190071