https://www.taxtmi.com/caselaws?id=431580 The appeal was admitted for disposal on merits despite being time-barred by 92 days, with the delay in filing condoned due to the Covid-19 pandemic. The Tribunal upheld the allowance of deduction u/s.80IB(10) on a pro-rata basis for the housing project and deleted the addition towards deemed rent. The decisions of the ld. CIT(A) were affirmed, resulting in the dismissal of the appeal. en-us Wed, 14 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431580 The appeal was admitted for disposal on merits despite being time-barred by 92 days, with the delay in filing condoned due to the Covid-19 pandemic. The Tribunal upheld the allowance of deduction u/s.80IB(10) on a pro-rata basis for the housing project and deleted the addition towards deemed rent. The decisions of the ld. CIT(A) were affirmed, resulting in the dismissal of the appeal. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431580