https://www.taxtmi.com/caselaws?id=273924 The Tribunal justified holding the assessee as the developer, allowing deductions under section 80IB(10) based on significant project involvement. Despite not furnishing a completion certificate, deductions were allowed as all approvals were in the assessee's name. The Tribunal's findings were consistent with prior decisions and legislative intent, leading to a dismissal of the appeals in favor of the assessee. en-us Wed, 19 Jul 2017 00:00:00 +0530 Wed, 28 Nov 2018 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273924 The Tribunal justified holding the assessee as the developer, allowing deductions under section 80IB(10) based on significant project involvement. Despite not furnishing a completion certificate, deductions were allowed as all approvals were in the assessee's name. The Tribunal's findings were consistent with prior decisions and legislative intent, leading to a dismissal of the appeals in favor of the assessee. Case-Laws Income Tax Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273924