https://www.taxtmi.com/caselaws?id=249265 Deduction under section 80IB(10)(a) was examined in relation to delay in issuing the completion or occupancy certificate. The assessee had applied within the prescribed time, the municipal rules contemplated prompt processing, and the delay was attributable to the authority rather than the assessee. The belated certificate was treated as a technical lapse, especially since no material construction deviation was shown. On that basis, the deduction was sustained and the Revenue's challenge failed. en-us Wed, 18 Jun 2014 00:00:00 +0530 Wed, 09 Jul 2014 12:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249265 Deduction under section 80IB(10)(a) was examined in relation to delay in issuing the completion or occupancy certificate. The assessee had applied within the prescribed time, the municipal rules contemplated prompt processing, and the delay was attributable to the authority rather than the assessee. The belated certificate was treated as a technical lapse, especially since no material construction deviation was shown. On that basis, the deduction was sustained and the Revenue's challenge failed. Case-Laws Income Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249265