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2015 (1) TMI 779 - AT - Income TaxDisallowance of deduction u/s 80IB(10) - Held that:- Entire work from the stage of the commencement to the stage of making the residential unit habitable have been carried out by the assessee only and, therefore, assessee is eligible for deduction u/s.80-IB(l0) of the Act. We direct the A.O to grant the deduction to the assessee u/s. 80IB(10) of the Act as relying on Satsang Developers [2014 (5) TMI 184 - ITAT AHMEDABAD ], Narayan Reality Ltd. [2014 (5) TMI 221 - ITAT AHMEDABAD] - Decided in favour of assessee.
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