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2019 (4) TMI 976
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....l against the judgment of the Income Tax Appellate Tribunal. Following questions are presented for our consideration: "I. Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in holding that the assessee is eligible to claim deduction under Section 80IB(10) on the entire project irrespective of the fact that the project was completed on 30.03.2012 i.e....
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....3. The assessee carried the matter in appeal. The CIT (Appeals) allowed the appeal in part. He held that there was breach of conditions of the Section, however, the disallowance can only be proportionate to the units with respect to which such breach was committed. 4. The decision of CIT (Appeals) gave rise to two appeals before the Tribunal. One filed by the assessee and another by the revenue....