https://www.taxtmi.com/caselaws?id=394740 Deduction under section 80IB(10) was upheld where a housing project received non-agricultural and residential construction permission from the Collector, and that approval was treated as approval by the local authority for the statutory condition. The project lay in an area governed by the Maharashtra Land Revenue Code and the Maharashtra Regional and Town Planning Act, 1966, and the permission letter imposed construction and completion conditions. Relying on the jurisdictional High Court view, the appellate authority accepted that the Collector's sanction satisfied the approval requirement, and the Tribunal found no reason to interfere. The deduction was therefore allowed and the Revenue's challenge failed. en-us Tue, 11 Feb 2020 00:00:00 +0530 Thu, 23 Apr 2020 10:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394740 Deduction under section 80IB(10) was upheld where a housing project received non-agricultural and residential construction permission from the Collector, and that approval was treated as approval by the local authority for the statutory condition. The project lay in an area governed by the Maharashtra Land Revenue Code and the Maharashtra Regional and Town Planning Act, 1966, and the permission letter imposed construction and completion conditions. Relying on the jurisdictional High Court view, the appellate authority accepted that the Collector's sanction satisfied the approval requirement, and the Tribunal found no reason to interfere. The deduction was therefore allowed and the Revenue's challenge failed. Case-Laws Income Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394740