https://www.taxtmi.com/caselaws?id=376877 Section 80-IB(10) deduction for a housing project was upheld where the project had been approved before 31 March 2007 and completion was evidenced within the statutory period. The Court accepted that the benefit could be claimed in any one of the permissible years during construction up to completion, and treated the objection on the precise assessment year of claim as purely technical because the deduction was claimed only once and no real prejudice to the Revenue was shown. The assessee was therefore entitled to the deduction, and the Tribunal's grant of relief was sustained. en-us Wed, 27 Feb 2019 00:00:00 +0530 Mon, 18 Mar 2019 08:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376877 Section 80-IB(10) deduction for a housing project was upheld where the project had been approved before 31 March 2007 and completion was evidenced within the statutory period. The Court accepted that the benefit could be claimed in any one of the permissible years during construction up to completion, and treated the objection on the precise assessment year of claim as purely technical because the deduction was claimed only once and no real prejudice to the Revenue was shown. The assessee was therefore entitled to the deduction, and the Tribunal's grant of relief was sustained. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376877