https://www.taxtmi.com/caselaws?id=279577 The ITAT Pune dismissed the Revenue's appeal and upheld the CIT(A)'s decision to allow pro-rata deduction under section 80IB(10) for buildings B, C, and D of the housing project 'Faith' for the Assessment Year 2011-12. The tribunal emphasized that the assessee had fulfilled the necessary conditions and obtained completion certificates for the relevant residential units, supporting the grant of proportionate deduction for completed portions of the project. en-us Wed, 06 Jun 2018 00:00:00 +0530 Tue, 26 Mar 2019 06:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279577 The ITAT Pune dismissed the Revenue's appeal and upheld the CIT(A)'s decision to allow pro-rata deduction under section 80IB(10) for buildings B, C, and D of the housing project 'Faith' for the Assessment Year 2011-12. The tribunal emphasized that the assessee had fulfilled the necessary conditions and obtained completion certificates for the relevant residential units, supporting the grant of proportionate deduction for completed portions of the project. Case-Laws Income Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279577