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2022 (8) TMI 295 - AT - Income TaxAddition u/s. 80IB(10) - project which was not completed on or before 31-03-2008 - HELD THAT:- We hold that the assessee is not entitled to claim deduction u/s. 80IB(10) of the Act for the project construction which was not completed before the stipulated period as prescribed u/s. 80IB(10)(a)(i) of the Act. Thus, the order of CIT(A) is justified and grounds raised by the assessee are dismissed.
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