https://www.taxtmi.com/caselaws?id=377973 The Tribunal upheld the CIT(A) decision, allowing a pro-rata deduction for completed units but denying it for unauthorized additional floors, stating completion certificate delay did not affect eligibility for completed units within the stipulated time frame. All Revenue appeals were dismissed as other appeals had identical facts and issues, applying the first appeal decision to them. The judgment clarifies criteria for claiming deductions and consequences of unauthorized construction within a project. en-us Thu, 04 Apr 2019 00:00:00 +0530 Sat, 06 Apr 2019 06:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377973 The Tribunal upheld the CIT(A) decision, allowing a pro-rata deduction for completed units but denying it for unauthorized additional floors, stating completion certificate delay did not affect eligibility for completed units within the stipulated time frame. All Revenue appeals were dismissed as other appeals had identical facts and issues, applying the first appeal decision to them. The judgment clarifies criteria for claiming deductions and consequences of unauthorized construction within a project. Case-Laws Income Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377973