https://www.taxtmi.com/caselaws?id=340804 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision, granting the deduction under section 80IB(10) to the assessee. The Tribunal emphasized that delays caused by municipal authorities should not penalize the assessee, and the project was completed within the required timeframe. The Department's appeal was dismissed for lacking merit. en-us Fri, 03 Mar 2017 00:00:00 +0530 Tue, 28 Mar 2017 06:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340804 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision, granting the deduction under section 80IB(10) to the assessee. The Tribunal emphasized that delays caused by municipal authorities should not penalize the assessee, and the project was completed within the required timeframe. The Department's appeal was dismissed for lacking merit. Case-Laws Income Tax Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340804