following question for our consideration:— Whether on the facts and circumstances of the case and in law, the Tribunal was justified in holding that the assessee satisfied all the conditions stipulated in the provisions of Section 80IB(10) of the Income Tax Act, 1961 and therefore, would be eligible to claim deduction? Whether on the facts and circumstances of the case and in law, the Tribunal erred in allowing deduction u/s. 80IB(10) ignoring the fact that the assessee has not completed the project due to failure attributable to assessee itself within stipulated time prescribed u/s. 80IB(10) of the I.T. Act, 1961?"