https://www.taxtmi.com/caselaws?id=220476 Deduction under section 80IB(10) was linked to completion of the housing project within the prescribed period, with completion ordinarily evidenced by a local authority certificate. Under the Pune Municipal Corporation rules, where the owner submits completion plans through a licensed architect and the authority does not act within 21 days, deemed approval operates. On the stated facts, the completion certificate was furnished through the architect, objections were raised only after expiry of the deeming period, and those objections were treated as minor and not affecting the main project. The completion date for Explanation (ii) to section 80IB(10)(a) was therefore taken as the date of expiry of the deeming period, and the deduction was allowed. en-us Fri, 07 Jan 2011 00:00:00 +0530 Mon, 22 Dec 2025 12:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220476 Deduction under section 80IB(10) was linked to completion of the housing project within the prescribed period, with completion ordinarily evidenced by a local authority certificate. Under the Pune Municipal Corporation rules, where the owner submits completion plans through a licensed architect and the authority does not act within 21 days, deemed approval operates. On the stated facts, the completion certificate was furnished through the architect, objections were raised only after expiry of the deeming period, and those objections were treated as minor and not affecting the main project. The completion date for Explanation (ii) to section 80IB(10)(a) was therefore taken as the date of expiry of the deeming period, and the deduction was allowed. Case-Laws Income Tax Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220476