https://www.taxtmi.com/caselaws?id=397764 The Tribunal allowed the appeals for Assessment Years 2013-14 and 2014-15, following the decision made for Assessment Year 2012-13, where the issue revolved around the disallowance of deduction u/s. 80IB(10) due to non-completion of a building as per the original plan. The Tribunal remanded the matter back to the CIT(A) for fresh adjudication in 2012-13. The decision emphasized interpreting Section 80IB(10) and ensuring completion status compliance, leading to a uniform outcome across all years based on the initial assessment year's precedent. en-us Wed, 10 Jun 2020 00:00:00 +0530 Fri, 28 Aug 2020 17:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397764 The Tribunal allowed the appeals for Assessment Years 2013-14 and 2014-15, following the decision made for Assessment Year 2012-13, where the issue revolved around the disallowance of deduction u/s. 80IB(10) due to non-completion of a building as per the original plan. The Tribunal remanded the matter back to the CIT(A) for fresh adjudication in 2012-13. The decision emphasized interpreting Section 80IB(10) and ensuring completion status compliance, leading to a uniform outcome across all years based on the initial assessment year's precedent. Case-Laws Income Tax Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397764