https://www.taxtmi.com/caselaws?id=267110 The court allowed the appeals and set aside the Tribunal's decision. It upheld the Assessing Officer's disallowance of deductions under Section 80IB (10) (a) due to non-compliance with obtaining a completion certificate before the stipulated date. The court determined that the amended provision of Section 80IB (10) (a) is prospective and mandatory, applying uniformly to all assessees, regardless of the accounting method followed. en-us Fri, 21 Aug 2015 00:00:00 +0530 Sat, 05 Mar 2016 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267110 The court allowed the appeals and set aside the Tribunal's decision. It upheld the Assessing Officer's disallowance of deductions under Section 80IB (10) (a) due to non-compliance with obtaining a completion certificate before the stipulated date. The court determined that the amended provision of Section 80IB (10) (a) is prospective and mandatory, applying uniformly to all assessees, regardless of the accounting method followed. Case-Laws Income Tax Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267110