Assessee claimed deduction under section 80IB with respect to its housing project which was completed before 31-3-2012. Assessing Officer disallowed the  claim on ground that assessee had not gotten BU permission for entire project up to 31-3-2012.  Commissioner (Appeals) allowed claim of assessee on ground that delay was caused due to dispute of jurisdiction between AMC and AUDA over issuance of BU permission and after resolution of same AMC issued permission before due date of 31-3-2012.  Tribunal upheld order of Commissioner (Appeals). High Court affirmed the order. The Assessing Officer also  disallowed said claim on ground that assessee failed to file return within stipulated time under section 139(1) of the Act. Commissioner (Appeals) allowed claim of assessee. Tribunal held  that  the assessee entered into an international transaction with its AE by crediting brokerage commission.  Tribunal upheld order of Commissioner (Appeals) on ground that as per provisions of section 92E assessee was required to get TP report and would enjoy extended period of due date of filing return. High court affirmed the order of Tribunal.   (AY. 2012-13)