Disallowance of the claim u/s 80IB(10) - project completed in ...
Deduction u/s 80IB(10) Disallowed Due to Incomplete Building; Partial Completion Should Not Deny Entire Deduction.
May 13, 2015
Case Laws Income Tax AT
Disallowance of the claim u/s 80IB(10) - project completed in part - merely because the assessee had not completed the building No.D within prescribed time under the provisions of Act, the deduction under section 80IB(10) could not be denied in entirety. - AT
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