https://www.taxtmi.com/caselaws?id=326091 For deduction under section 80-IB(10), approval by a planning authority competent to sanction the housing project can satisfy the requirement of approval by a local authority. The text explains that the definition of "local authority" in the Explanation to section 10(20) is confined to that provision and cannot be imported into section 80-IB(10) unless the statute so provides. Applying that approach, WBHIDCO, appointed by the State Government as the planning authority for the relevant area, was treated as the competent local authority for approval purposes, so the deduction could not be denied on the basis of section 10(20). en-us Wed, 03 Feb 2016 00:00:00 +0530 Wed, 06 Apr 2016 08:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326091 For deduction under section 80-IB(10), approval by a planning authority competent to sanction the housing project can satisfy the requirement of approval by a local authority. The text explains that the definition of "local authority" in the Explanation to section 10(20) is confined to that provision and cannot be imported into section 80-IB(10) unless the statute so provides. Applying that approach, WBHIDCO, appointed by the State Government as the planning authority for the relevant area, was treated as the competent local authority for approval purposes, so the deduction could not be denied on the basis of section 10(20). Case-Laws Income Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326091