2019 (11) TMI 606 - SCH - Income Tax

Deduction u/s 80IB(10) - assessee has not completed the project due to failure attributable to assessee itself within stipulated time prescribed u/S. 80IB(10) - AO denied the benefit on the premise that the housing project was not completed within the time permitted - CIT(A) and the Tribunal accepted two different dates of completion taking into account the respective dates of approval of the housing project. The entire issue is one of the facts. No question of law arises - HELD THAT - Special leave petitions are dismissed.