https://www.taxtmi.com/caselaws?id=378587 The Tribunal set aside the order denying the deduction under section 80IB(10) for a residential project due to non-completion. Additional evidence, including a completion certificate, was admitted for re-adjudication by the Assessing Officer. The issue was remitted back for fresh assessment, with directions to provide a reasonable opportunity for the assessee to be heard. No specific analysis or decision was provided on the charging of interest under section 234B. The Tribunal allowed the admission of additional evidence crucial to the deduction claim and pronounced the appeal as allowed on a statistical basis. en-us Tue, 16 Apr 2019 00:00:00 +0530 Thu, 18 Apr 2019 00:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378587 The Tribunal set aside the order denying the deduction under section 80IB(10) for a residential project due to non-completion. Additional evidence, including a completion certificate, was admitted for re-adjudication by the Assessing Officer. The issue was remitted back for fresh assessment, with directions to provide a reasonable opportunity for the assessee to be heard. No specific analysis or decision was provided on the charging of interest under section 234B. The Tribunal allowed the admission of additional evidence crucial to the deduction claim and pronounced the appeal as allowed on a statistical basis. Case-Laws Income Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378587