https://www.taxtmi.com/caselaws?id=210797 The Tribunal upheld the Commissioner's decision allowing the deduction u/s 80IB(10) for the project "Hill Side." It determined that the completion date should be based on the revised commencement certificate date of 30.04.2005, not the original certificate from 12-09-2001. The Tribunal found the specific flat's delay did not affect the overall project completion within the prescribed time frame. The appeal was dismissed on 6th January 2012, affirming the allowance of the deduction by the Commissioner of Income-tax (Appeals). en-us Fri, 06 Jan 2012 00:00:00 +0530 Thu, 16 Feb 2012 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210797 The Tribunal upheld the Commissioner's decision allowing the deduction u/s 80IB(10) for the project "Hill Side." It determined that the completion date should be based on the revised commencement certificate date of 30.04.2005, not the original certificate from 12-09-2001. The Tribunal found the specific flat's delay did not affect the overall project completion within the prescribed time frame. The appeal was dismissed on 6th January 2012, affirming the allowance of the deduction by the Commissioner of Income-tax (Appeals). Case-Laws Income Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210797