https://www.taxtmi.com/caselaws?id=284867 Section 80IB(10) deduction was considered in relation to the statutory conditions for eligibility and the project completion requirement. The High Court noted that an earlier speaking order in the same assessee's case had already rejected the Revenue's identical challenge, including the contention that the project was not completed within the stipulated time due to the assessee's failure. Applying that prior decision, the Court declined to give separate reasons and upheld the Tribunal's view that the assessee satisfied Section 80IB(10) and was entitled to the deduction, with the Revenue's appeal dismissed. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 14 Nov 2024 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284867 Section 80IB(10) deduction was considered in relation to the statutory conditions for eligibility and the project completion requirement. The High Court noted that an earlier speaking order in the same assessee's case had already rejected the Revenue's identical challenge, including the contention that the project was not completed within the stipulated time due to the assessee's failure. Applying that prior decision, the Court declined to give separate reasons and upheld the Tribunal's view that the assessee satisfied Section 80IB(10) and was entitled to the deduction, with the Revenue's appeal dismissed. Case-Laws Income Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284867