https://www.taxtmi.com/caselaws?id=239718 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to grant the deduction under Section 80IB(10) for the completed buildings H-1, H-2, H-3, and G, excluding the incomplete building H-4. The Tribunal emphasized a liberal interpretation of the taxing statute to promote economic growth and development, stating that the delay in issuing the completion certificate by the local authority should not penalize the assessee if the project was substantially completed and the delay was beyond the assessee's control. en-us Fri, 22 Mar 2013 00:00:00 +0530 Mon, 18 Nov 2013 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239718 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to grant the deduction under Section 80IB(10) for the completed buildings H-1, H-2, H-3, and G, excluding the incomplete building H-4. The Tribunal emphasized a liberal interpretation of the taxing statute to promote economic growth and development, stating that the delay in issuing the completion certificate by the local authority should not penalize the assessee if the project was substantially completed and the delay was beyond the assessee's control. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239718