https://www.taxtmi.com/caselaws?id=192828 The tribunal partly allowed the revenue's appeal and fully allowed the assessee's appeal. It upheld the eligibility for deduction under Section 80-IB(10) based on the built-up area and the non-issuance of the completion certificate. The tribunal dismissed the revenue's contentions regarding admission of additional evidence, apportionment of expenses, and depreciation on computer peripherals/accessories. It emphasized substantial compliance and consistency in judicial decisions, ruling in favor of the assessee on key issues. en-us Wed, 26 Sep 2012 00:00:00 +0530 Mon, 27 Nov 2017 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192828 The tribunal partly allowed the revenue's appeal and fully allowed the assessee's appeal. It upheld the eligibility for deduction under Section 80-IB(10) based on the built-up area and the non-issuance of the completion certificate. The tribunal dismissed the revenue's contentions regarding admission of additional evidence, apportionment of expenses, and depreciation on computer peripherals/accessories. It emphasized substantial compliance and consistency in judicial decisions, ruling in favor of the assessee on key issues. Case-Laws Income Tax Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192828