https://www.taxtmi.com/caselaws?id=357498 The Tribunal upheld the CIT(A)'s decision, allowing the assessee's eligibility for deduction under Section 80IB(10) for completed buildings in the "Harsh Paradise" housing project. It ruled that partial completion of the project satisfied the deduction criteria, even when flats were combined post-possession, citing relevant case law. The Tribunal's decision aligned with its previous rulings, dismissing the Revenue's appeal and affirming the assessee's entitlement to the deduction. en-us Wed, 21 Mar 2018 00:00:00 +0530 Sat, 24 Mar 2018 08:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357498 The Tribunal upheld the CIT(A)'s decision, allowing the assessee's eligibility for deduction under Section 80IB(10) for completed buildings in the "Harsh Paradise" housing project. It ruled that partial completion of the project satisfied the deduction criteria, even when flats were combined post-possession, citing relevant case law. The Tribunal's decision aligned with its previous rulings, dismissing the Revenue's appeal and affirming the assessee's entitlement to the deduction. Case-Laws Income Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357498