https://www.taxtmi.com/caselaws?id=377176 The Appellate Tribunal upheld the Commissioner of Income-Tax (Appeals)'s decision to allow a deduction under section 80IB(10) for completed buildings in a housing project, rejecting the Revenue's appeal. The Tribunal emphasized that the deduction should be granted on a pro-rata basis for completed parts of the project, in line with previous judicial precedents and the fulfillment of statutory conditions. en-us Tue, 19 Mar 2019 00:00:00 +0530 Mon, 25 Mar 2019 06:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377176 The Appellate Tribunal upheld the Commissioner of Income-Tax (Appeals)'s decision to allow a deduction under section 80IB(10) for completed buildings in a housing project, rejecting the Revenue's appeal. The Tribunal emphasized that the deduction should be granted on a pro-rata basis for completed parts of the project, in line with previous judicial precedents and the fulfillment of statutory conditions. Case-Laws Income Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377176