https://www.taxtmi.com/caselaws?id=353122 The Tribunal upheld the CIT (A)'s decision to allow the deduction under section 80IB(10) for the completed phases of the housing project. The Tribunal emphasized that the assessee's substantial compliance with the statutory requirements, including obtaining completion certificates from a registered architect due to JDA's guidelines, was sufficient. The Tribunal also noted that partial completion of the project within the stipulated time should not disqualify the assessee from claiming the deduction for the completed phases. The appeal of the revenue was dismissed, affirming the CIT (A)'s order. en-us Fri, 06 Oct 2017 00:00:00 +0530 Thu, 28 Dec 2017 08:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353122 The Tribunal upheld the CIT (A)'s decision to allow the deduction under section 80IB(10) for the completed phases of the housing project. The Tribunal emphasized that the assessee's substantial compliance with the statutory requirements, including obtaining completion certificates from a registered architect due to JDA's guidelines, was sufficient. The Tribunal also noted that partial completion of the project within the stipulated time should not disqualify the assessee from claiming the deduction for the completed phases. The appeal of the revenue was dismissed, affirming the CIT (A)'s order. Case-Laws Income Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353122