https://www.taxtmi.com/caselaws?id=173443 Deduction under section 80IB(10) remained available where a housing project was completed within the statutory time limit and the assessee had timely applied for the completion certificate. Delayed issuance of the certificate by the municipal authority did not, by itself, defeat the claim when the delay was not attributable to any default by the assessee and the substantive statutory conditions were otherwise satisfied. The Tribunal applied the same reasoning as in an earlier identical matter involving a sister concern and upheld the deduction. en-us Wed, 01 Aug 2012 00:00:00 +0530 Fri, 07 Jul 2017 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173443 Deduction under section 80IB(10) remained available where a housing project was completed within the statutory time limit and the assessee had timely applied for the completion certificate. Delayed issuance of the certificate by the municipal authority did not, by itself, defeat the claim when the delay was not attributable to any default by the assessee and the substantive statutory conditions were otherwise satisfied. The Tribunal applied the same reasoning as in an earlier identical matter involving a sister concern and upheld the deduction. Case-Laws Income Tax Wed, 01 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173443