https://www.taxtmi.com/caselaws?id=422483 The Tribunal upheld the decision allowing the assessee to claim a proportionate deduction under section 80IB(10) for the Sector 7 project for the assessment year 2010-11. The Tribunal determined that both Sector 1 and Sector 7 were distinct projects, entitling the assessee to the deduction for the Sector 7 project. Additionally, the Tribunal found similarities in facts and circumstances in cross-appeals for subsequent assessment years, following precedent and dismissing all appeals by both the assessee and the Revenue. en-us Fri, 13 May 2022 00:00:00 +0530 Mon, 16 May 2022 08:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422483 The Tribunal upheld the decision allowing the assessee to claim a proportionate deduction under section 80IB(10) for the Sector 7 project for the assessment year 2010-11. The Tribunal determined that both Sector 1 and Sector 7 were distinct projects, entitling the assessee to the deduction for the Sector 7 project. Additionally, the Tribunal found similarities in facts and circumstances in cross-appeals for subsequent assessment years, following precedent and dismissing all appeals by both the assessee and the Revenue. Case-Laws Income Tax Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422483