https://www.taxtmi.com/caselaws?id=356594 The Tribunal allowed a proportionate deduction under section 80IB(10) for completed units in project 'A', despite project 'B' not commencing. The Tribunal considered various factors, including ULCA provisions and PMC certificates, determining project 'A' approval in 1999 and completion by 31.03.2008. The AO was instructed to verify completion for eligibility. The Revenue's appeal was dismissed, affirming the deduction for the assessee. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 08 Mar 2018 07:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356594 The Tribunal allowed a proportionate deduction under section 80IB(10) for completed units in project 'A', despite project 'B' not commencing. The Tribunal considered various factors, including ULCA provisions and PMC certificates, determining project 'A' approval in 1999 and completion by 31.03.2008. The AO was instructed to verify completion for eligibility. The Revenue's appeal was dismissed, affirming the deduction for the assessee. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356594