https://www.taxtmi.com/caselaws?id=432904 The ITAT dismissed the Revenue's appeals for the Assessment Years 2011-12, 2013-14, and 2014-15, upholding the CIT(A)'s decision to allow the assessee's claim for deduction u/s. 80-IB(10). The Tribunal determined that minor deviations in the project, such as converting flats into duplexes, were permissible marketing strategies and did not disqualify the project from claiming the deduction. The ITAT emphasized the lack of direct evidence showing non-compliance with the Act and relied on previous Tribunal decisions supporting the assessee's position. en-us Fri, 23 Dec 2022 00:00:00 +0530 Mon, 16 Jan 2023 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432904 The ITAT dismissed the Revenue's appeals for the Assessment Years 2011-12, 2013-14, and 2014-15, upholding the CIT(A)'s decision to allow the assessee's claim for deduction u/s. 80-IB(10). The Tribunal determined that minor deviations in the project, such as converting flats into duplexes, were permissible marketing strategies and did not disqualify the project from claiming the deduction. The ITAT emphasized the lack of direct evidence showing non-compliance with the Act and relied on previous Tribunal decisions supporting the assessee's position. Case-Laws Income Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432904