https://www.taxtmi.com/caselaws?id=410589 The Tribunal allowed the appeal, holding that the assessee was entitled to claim deduction u/s. 80IB(10) for the sale proceeds of flats in both 'A' and 'B' Wings of the housing project. The Completion Certificate Part-1 certified the completion of flats in both wings, supporting the assessee's claim. Previous Tribunal decisions allowing pro-rata deduction for eligible units within a composite housing project were relied upon. The denial of deduction by the CIT(A) was deemed unjustified, and the assessee's appeal was upheld. The judgment was pronounced on 3rd August 2021. en-us Tue, 03 Aug 2021 00:00:00 +0530 Thu, 05 Aug 2021 08:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410589 The Tribunal allowed the appeal, holding that the assessee was entitled to claim deduction u/s. 80IB(10) for the sale proceeds of flats in both 'A' and 'B' Wings of the housing project. The Completion Certificate Part-1 certified the completion of flats in both wings, supporting the assessee's claim. Previous Tribunal decisions allowing pro-rata deduction for eligible units within a composite housing project were relied upon. The denial of deduction by the CIT(A) was deemed unjustified, and the assessee's appeal was upheld. The judgment was pronounced on 3rd August 2021. Case-Laws Income Tax Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410589