https://www.taxtmi.com/caselaws?id=191283 The ITAT Pune Bench allowed the appeal, directing the Assessing Officer to permit the deduction u/s.80IB(10) of Rs. 25,48,221 as the Gram Panchayat was deemed competent to issue approvals and completion certificates. The Tribunal emphasized a liberal interpretation of the law in favor of the assessee, especially in cases affected by administrative changes. It was held that the road area should be included in the housing project for calculating land area, making the assessee eligible for the deduction. en-us Tue, 27 May 2014 00:00:00 +0530 Wed, 29 Mar 2017 06:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191283 The ITAT Pune Bench allowed the appeal, directing the Assessing Officer to permit the deduction u/s.80IB(10) of Rs. 25,48,221 as the Gram Panchayat was deemed competent to issue approvals and completion certificates. The Tribunal emphasized a liberal interpretation of the law in favor of the assessee, especially in cases affected by administrative changes. It was held that the road area should be included in the housing project for calculating land area, making the assessee eligible for the deduction. Case-Laws Income Tax Tue, 27 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191283