https://www.taxtmi.com/caselaws?id=412190 Delay in filing two appeals was condoned because resignation of the tax consultant and communication gaps were accepted as sufficient explanation on a liberal, merit-oriented approach. For deduction under section 80IB(10), a single approved housing project had to be shown as completed within time by the requisite completion or occupancy certificate from the local authority. The blocks for which completion or deemed compliance was established were held eligible, and proportionate deduction was allowed for those completed portions. Blocks A, D and E were disallowed because timely completion notice and certificate compliance were not shown. en-us Wed, 08 Sep 2021 00:00:00 +0530 Thu, 30 Dec 2021 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412190 Delay in filing two appeals was condoned because resignation of the tax consultant and communication gaps were accepted as sufficient explanation on a liberal, merit-oriented approach. For deduction under section 80IB(10), a single approved housing project had to be shown as completed within time by the requisite completion or occupancy certificate from the local authority. The blocks for which completion or deemed compliance was established were held eligible, and proportionate deduction was allowed for those completed portions. Blocks A, D and E were disallowed because timely completion notice and certificate compliance were not shown. Case-Laws Income Tax Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412190