The assessee satisfied all the conditions mentioned in the provisions of S. 80IB(10) for completion of housing projects within stipulated time and hence eligible for deduction claimed u/s.80IB(10).(ITA No.793 of 2016, dt.10/12/2018)
PCIT v. Kewal Real Estate Pvt Ltd.(Bom)(HC)(UR) Editorial: SLP of revenue is dismissed (SLP No.18492 of 2019 dt.02/08/2019)(2019) 416 ITR 129 (St.)(SC)
S. 80IB(10) : Housing projects- Complied all the conditions- Failure to complete the project attributable to the assesee- Entitle to deduction .