https://www.taxtmi.com/caselaws?id=398174 The court ruled in favor of the assessee, finding them eligible for a deduction under Section 80IB(10) of the Income-Tax Act despite deviations from the sanctioned plan. The court held that the project complied with local authority approvals and conditions of the provision, including payment of compounding fees. The court dismissed the revenue's appeal, affirming that the completion certificate was not required under relevant local laws, and upheld the eligibility of the assessee for the deduction. en-us Wed, 02 Sep 2020 00:00:00 +0530 Tue, 08 Sep 2020 10:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398174 The court ruled in favor of the assessee, finding them eligible for a deduction under Section 80IB(10) of the Income-Tax Act despite deviations from the sanctioned plan. The court held that the project complied with local authority approvals and conditions of the provision, including payment of compounding fees. The court dismissed the revenue's appeal, affirming that the completion certificate was not required under relevant local laws, and upheld the eligibility of the assessee for the deduction. Case-Laws Income Tax Wed, 02 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398174