https://www.taxtmi.com/caselaws?id=284349 The Tribunal upheld the decision of the CIT(A) by dismissing the Revenue's appeal. Completion certificates for buildings A1 and A2 in Phase-I were granted within the stipulated time frame, and for buildings A3 to A8 in Phase-II were obtained before the deadline. The sequential and separate approval process for the buildings led to different completion dates for the complexes. The Tribunal emphasized the factual nature of the issue, leading to the dismissal of the Income Tax Appeal, highlighting the importance of meeting conditions under Section 80IB(10) for claiming deductions in real estate development projects. en-us Mon, 10 Dec 2018 00:00:00 +0530 Wed, 13 Nov 2019 18:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284349 The Tribunal upheld the decision of the CIT(A) by dismissing the Revenue's appeal. Completion certificates for buildings A1 and A2 in Phase-I were granted within the stipulated time frame, and for buildings A3 to A8 in Phase-II were obtained before the deadline. The sequential and separate approval process for the buildings led to different completion dates for the complexes. The Tribunal emphasized the factual nature of the issue, leading to the dismissal of the Income Tax Appeal, highlighting the importance of meeting conditions under Section 80IB(10) for claiming deductions in real estate development projects. Case-Laws Income Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284349