https://www.taxtmi.com/caselaws?id=442967 The delay in filing the appeal was condoned by the court, following precedents and for the sake of overall justice. The appeals were admitted for adjudication. Regarding the deduction under section 80IB(10) of the Income Tax Act, the court directed the Assessing Officer to allow a proportionate claim of the assessee, eliminating the flats allotted to a specific individual. As a result, both appeals filed by the assessee were allowed. en-us Thu, 20 Apr 2023 00:00:00 +0530 Wed, 13 Sep 2023 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442967 The delay in filing the appeal was condoned by the court, following precedents and for the sake of overall justice. The appeals were admitted for adjudication. Regarding the deduction under section 80IB(10) of the Income Tax Act, the court directed the Assessing Officer to allow a proportionate claim of the assessee, eliminating the flats allotted to a specific individual. As a result, both appeals filed by the assessee were allowed. Case-Laws Income Tax Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442967