https://www.taxtmi.com/caselaws?id=440892 The High Court of Bombay upheld the ITAT's decision to quash the assessment order and allow the deduction claimed under Section 80IB(10). The court found that the appellant fulfilled the conditions specified under the Act, emphasizing that the ownership of the land or the name on the commencement certificate did not affect the eligibility for the deduction. As a result, the appeal was disposed of, and another related appeal was deemed unnecessary based on the same conclusions. en-us Wed, 19 Jul 2023 00:00:00 +0530 Thu, 27 Jul 2023 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440892 The High Court of Bombay upheld the ITAT's decision to quash the assessment order and allow the deduction claimed under Section 80IB(10). The court found that the appellant fulfilled the conditions specified under the Act, emphasizing that the ownership of the land or the name on the commencement certificate did not affect the eligibility for the deduction. As a result, the appeal was disposed of, and another related appeal was deemed unnecessary based on the same conclusions. Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440892