https://www.taxtmi.com/caselaws?id=220495 Deduction under section 80IB(10) could not be tested only on private architect and structural engineer certificates where the statutory completion certificate from the local authority was issued after the stipulated date. The Tribunal held that such private certificates do not automatically replace the completion certificate contemplated by the Act. However, because the record did not clearly show whether the local municipal law provided for deemed acceptance or prescribed a processing time, or whether the delay was attributable to the assessee or the authority, the claim had to be examined afresh with reference to the governing local law and evidence. The matter was remitted to the Assessing Officer for fresh adjudication, and denial of the deduction was not finally sustained. en-us Tue, 30 Oct 2012 00:00:00 +0530 Fri, 25 Jan 2013 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220495 Deduction under section 80IB(10) could not be tested only on private architect and structural engineer certificates where the statutory completion certificate from the local authority was issued after the stipulated date. The Tribunal held that such private certificates do not automatically replace the completion certificate contemplated by the Act. However, because the record did not clearly show whether the local municipal law provided for deemed acceptance or prescribed a processing time, or whether the delay was attributable to the assessee or the authority, the claim had to be examined afresh with reference to the governing local law and evidence. The matter was remitted to the Assessing Officer for fresh adjudication, and denial of the deduction was not finally sustained. Case-Laws Income Tax Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220495