https://www.taxtmi.com/caselaws?id=341804 The court allowed the Revenue's appeals and dismissed the Assessee's appeals. The Assessee failed to meet the conditions for exemption under Section 80IB(10) due to non-compliance with the plot size requirement and failure to submit the completion certificate on time. The court held that filing the audit report in form 10CCB was directory, not mandatory. The judgments of the Tribunal were set aside where inconsistent with the court's findings. en-us Fri, 07 Apr 2017 00:00:00 +0530 Tue, 18 Apr 2017 09:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341804 The court allowed the Revenue's appeals and dismissed the Assessee's appeals. The Assessee failed to meet the conditions for exemption under Section 80IB(10) due to non-compliance with the plot size requirement and failure to submit the completion certificate on time. The court held that filing the audit report in form 10CCB was directory, not mandatory. The judgments of the Tribunal were set aside where inconsistent with the court's findings. Case-Laws Income Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341804