https://www.taxtmi.com/caselaws?id=344682 The Tribunal dismissed the ground related to reopening the assessment under Sections 147/148 as not pressed. Regarding the disallowance of deduction under Section 80IB(10), the Tribunal held that the assessee was entitled to the claimed deduction as the project met the conditions before the relevant amendment and was completed within the stipulated period. The Tribunal directed the Assessing Officer to grant the deduction, and the Revenue's appeal was dismissed. en-us Thu, 27 Apr 2017 00:00:00 +0530 Fri, 23 Jun 2017 09:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344682 The Tribunal dismissed the ground related to reopening the assessment under Sections 147/148 as not pressed. Regarding the disallowance of deduction under Section 80IB(10), the Tribunal held that the assessee was entitled to the claimed deduction as the project met the conditions before the relevant amendment and was completed within the stipulated period. The Tribunal directed the Assessing Officer to grant the deduction, and the Revenue's appeal was dismissed. Case-Laws Income Tax Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344682