https://www.taxtmi.com/caselaws?id=177365 The Appellate Tribunal, ITAT Ahmedabad, allowed the appeal of the assessee against the disallowance of deduction u/s. 80IB(10) due to the absence of a project completion certificate. The Tribunal held that the completion certificate requirement did not apply to projects approved before the relevant amendment, citing a decision by the Hon'ble Delhi High Court. As the housing project in question was approved prior to the amendment, the Tribunal set aside the Commissioner's order and permitted the deduction u/s. 80IB(10) for the assessee. The disallowance was deleted, and the appeal was allowed on August 14, 2014, in Ahmedabad. en-us Thu, 14 Aug 2014 00:00:00 +0530 Fri, 08 Jan 2016 10:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177365 The Appellate Tribunal, ITAT Ahmedabad, allowed the appeal of the assessee against the disallowance of deduction u/s. 80IB(10) due to the absence of a project completion certificate. The Tribunal held that the completion certificate requirement did not apply to projects approved before the relevant amendment, citing a decision by the Hon'ble Delhi High Court. As the housing project in question was approved prior to the amendment, the Tribunal set aside the Commissioner's order and permitted the deduction u/s. 80IB(10) for the assessee. The disallowance was deleted, and the appeal was allowed on August 14, 2014, in Ahmedabad. Case-Laws Income Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177365