https://www.taxtmi.com/caselaws?id=210561 The Tribunal dismissed the appeal as the assessee did not meet the conditions specified under section 80IB(10) of the Income Tax Act. The absence of the completion certificate by the specified date was a significant factor in denying the deduction. The judgment emphasized the importance of complying with statutory provisions for claiming tax benefits and highlighted the necessity of fulfilling all conditions for deductions under the Act. en-us Wed, 17 Aug 2011 00:00:00 +0530 Wed, 25 Feb 2026 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210561 The Tribunal dismissed the appeal as the assessee did not meet the conditions specified under section 80IB(10) of the Income Tax Act. The absence of the completion certificate by the specified date was a significant factor in denying the deduction. The judgment emphasized the importance of complying with statutory provisions for claiming tax benefits and highlighted the necessity of fulfilling all conditions for deductions under the Act. Case-Laws Income Tax Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210561