https://www.taxtmi.com/caselaws?id=273240 The Tribunal's conclusion that the assessee satisfied the conditions for deduction under section 80IB(10) was based on admitted material concerning the chronology and validity of the commencement certificates. The earlier certificates had lapsed, and the later certificate was linked to the earlier cancellation and the clearance process under the Urban Land (Ceiling and Regulation) Act, 1976. The HC treated this as a pure finding of fact, not shown to be perverse or legally erroneous, and held that no substantial question of law arose. The Revenue's challenge therefore failed and the deduction was sustained. en-us Wed, 24 Dec 2014 00:00:00 +0530 Tue, 12 Jun 2018 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273240 The Tribunal's conclusion that the assessee satisfied the conditions for deduction under section 80IB(10) was based on admitted material concerning the chronology and validity of the commencement certificates. The earlier certificates had lapsed, and the later certificate was linked to the earlier cancellation and the clearance process under the Urban Land (Ceiling and Regulation) Act, 1976. The HC treated this as a pure finding of fact, not shown to be perverse or legally erroneous, and held that no substantial question of law arose. The Revenue's challenge therefore failed and the deduction was sustained. Case-Laws Income Tax Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273240