https://www.taxtmi.com/caselaws?id=271895 Deduction under section 80IB(10) depended on completion of the housing projects within the statutory cut-off period, and the completion certificate issued by the local authority was treated as determinative of the date of completion. As the first project's certificate was issued after 31 March 2008 and the second project's certificate was issued after the prescribed five-year period, the assessee failed to establish timely completion and deduction was not available for either project. Scrutiny selection through CASS was a valid administrative method and did not vitiate the assessment or notice under section 143(2) absent material showing lack of independent application of mind. The assessee's challenge on both grounds failed. en-us Thu, 14 Jan 2016 00:00:00 +0530 Sat, 20 Feb 2016 10:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271895 Deduction under section 80IB(10) depended on completion of the housing projects within the statutory cut-off period, and the completion certificate issued by the local authority was treated as determinative of the date of completion. As the first project's certificate was issued after 31 March 2008 and the second project's certificate was issued after the prescribed five-year period, the assessee failed to establish timely completion and deduction was not available for either project. Scrutiny selection through CASS was a valid administrative method and did not vitiate the assessment or notice under section 143(2) absent material showing lack of independent application of mind. The assessee's challenge on both grounds failed. Case-Laws Income Tax Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271895