https://www.taxtmi.com/caselaws?id=260433 The case involved disputes regarding the rejection of a claim under section 80IB(10) of the Income Tax Act, eligibility for deduction despite project completion date, reliance on certificates for deduction claims, and conflicting completion certificate issuances. The court upheld the appellant's eligibility for deduction under section 80IB(10), emphasizing compliance with statutory requirements and the relevance of certificates issued by authorities. The judgment dismissed the appeals filed by the Revenue, following established legal principles and interpretations, and highlighted the importance of project commencement and development for deduction eligibility. en-us Wed, 11 Mar 2015 00:00:00 +0530 Fri, 12 Jun 2015 05:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260433 The case involved disputes regarding the rejection of a claim under section 80IB(10) of the Income Tax Act, eligibility for deduction despite project completion date, reliance on certificates for deduction claims, and conflicting completion certificate issuances. The court upheld the appellant's eligibility for deduction under section 80IB(10), emphasizing compliance with statutory requirements and the relevance of certificates issued by authorities. The judgment dismissed the appeals filed by the Revenue, following established legal principles and interpretations, and highlighted the importance of project commencement and development for deduction eligibility. Case-Laws Income Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260433