https://www.taxtmi.com/caselaws?id=267032 The High Court held that the date of issuance of the Completion Certificate was not material if the application was made before 31.03.2008 and the delay in issuance was beyond the respondent's control. The Court emphasized the practical completion of the project over strict interpretation, granting the respondent exemption under Section 80-IB(10) of the Income Tax Act for the assessment years 2002-2008. en-us Mon, 02 Feb 2015 00:00:00 +0530 Sat, 07 Nov 2015 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267032 The High Court held that the date of issuance of the Completion Certificate was not material if the application was made before 31.03.2008 and the delay in issuance was beyond the respondent's control. The Court emphasized the practical completion of the project over strict interpretation, granting the respondent exemption under Section 80-IB(10) of the Income Tax Act for the assessment years 2002-2008. Case-Laws Income Tax Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267032