https://www.taxtmi.com/caselaws?id=180017 The Tribunal allowed the appeal for statistical purposes, directing the matter back to the AO for the appellant to obtain a completion certificate clearly stating the project's completion date. The Tribunal emphasized that the completion date mentioned in the certificate from Local Authorities is crucial for claiming deduction u/s 80-IB, rather than the physical issuance date of the certificate. en-us Mon, 06 Dec 2010 00:00:00 +0530 Mon, 21 Aug 2023 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180017 The Tribunal allowed the appeal for statistical purposes, directing the matter back to the AO for the appellant to obtain a completion certificate clearly stating the project's completion date. The Tribunal emphasized that the completion date mentioned in the certificate from Local Authorities is crucial for claiming deduction u/s 80-IB, rather than the physical issuance date of the certificate. Case-Laws Income Tax Mon, 06 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180017