https://www.taxtmi.com/caselaws?id=398074 The Tribunal upheld the CIT(A)'s decisions, ruling that profits from car parking spaces, PLC, and HEC are eligible for deduction under Section 80IB(10). Additionally, the compensation paid for vacating space was deemed necessary for project completion and allowed as a deduction under Section 37(1) without requiring TDS deduction. The revenue's appeal was dismissed. en-us Wed, 02 Sep 2020 00:00:00 +0530 Sat, 05 Sep 2020 22:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398074 The Tribunal upheld the CIT(A)'s decisions, ruling that profits from car parking spaces, PLC, and HEC are eligible for deduction under Section 80IB(10). Additionally, the compensation paid for vacating space was deemed necessary for project completion and allowed as a deduction under Section 37(1) without requiring TDS deduction. The revenue's appeal was dismissed. Case-Laws Income Tax Wed, 02 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398074