https://www.taxtmi.com/caselaws?id=261364 The Tribunal partly allowed the appeal, holding that the assessee was entitled to the deduction under section 80IB(10) despite the absence of a project completion certificate, as the project was completed within the prescribed time frame. The Tribunal emphasized that the completion of the project within the stipulated period was sufficient to qualify for the deduction, overturning the decisions of the lower authorities. The Gujarat High Court upheld the Tribunal's decision, allowing the deduction for the assessee based on previous case law. en-us Wed, 24 Jun 2015 00:00:00 +0530 Fri, 10 Jul 2015 06:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261364 The Tribunal partly allowed the appeal, holding that the assessee was entitled to the deduction under section 80IB(10) despite the absence of a project completion certificate, as the project was completed within the prescribed time frame. The Tribunal emphasized that the completion of the project within the stipulated period was sufficient to qualify for the deduction, overturning the decisions of the lower authorities. The Gujarat High Court upheld the Tribunal's decision, allowing the deduction for the assessee based on previous case law. Case-Laws Income Tax Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261364