https://www.taxtmi.com/caselaws?id=218573 The High Court of Madras dismissed the Revenue's appeal challenging the deduction under Section 80IB(10) of the Income Tax Act for the assessment year 2004-05 without completion certificates. The Court emphasized the lack of completion certificate requirements in the law during that period and rejected the Revenue's contentions, noting that the assessee had provided certificates for certain projects. The Court highlighted that the deduction provision did not explicitly necessitate submission of completion certificates, leading to the dismissal of the appeal. en-us Fri, 02 Nov 2012 00:00:00 +0530 Tue, 20 Nov 2012 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218573 The High Court of Madras dismissed the Revenue's appeal challenging the deduction under Section 80IB(10) of the Income Tax Act for the assessment year 2004-05 without completion certificates. The Court emphasized the lack of completion certificate requirements in the law during that period and rejected the Revenue's contentions, noting that the assessee had provided certificates for certain projects. The Court highlighted that the deduction provision did not explicitly necessitate submission of completion certificates, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218573