https://www.taxtmi.com/caselaws?id=339980 The Tribunal dismissed both appeals of the revenue, affirming the CIT (A)'s decisions to allow the deduction under section 80IB(10), delete the disallowances under section 40(a)(ia), and admit the report under section 10CCB as additional evidence. The Tribunal emphasized compliance with the statutory provisions and the factual circumstances of the case, including the deemed issuance of the completion certificate and the non-applicability of section 80IB(10)(f) for the relevant period. en-us Wed, 15 Feb 2017 00:00:00 +0530 Sat, 11 Mar 2017 07:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339980 The Tribunal dismissed both appeals of the revenue, affirming the CIT (A)'s decisions to allow the deduction under section 80IB(10), delete the disallowances under section 40(a)(ia), and admit the report under section 10CCB as additional evidence. The Tribunal emphasized compliance with the statutory provisions and the factual circumstances of the case, including the deemed issuance of the completion certificate and the non-applicability of section 80IB(10)(f) for the relevant period. Case-Laws Income Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339980