https://www.taxtmi.com/caselaws?id=327889 The Tribunal allowed the appeals, directing the Assessing Officer to grant the deduction claimed by the assessee under section 80IB(10). The Tribunal held that the non-issuance of the completion certificate by the local authority before the specified date should not disqualify the assessee from the deduction, as the construction was completed and units were occupied before the deadline. The decision was based on precedents indicating that if a project was approved before the amendment requiring the certificate, denial of deduction solely for lack of certificate was unjustified. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sat, 21 May 2016 12:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327889 The Tribunal allowed the appeals, directing the Assessing Officer to grant the deduction claimed by the assessee under section 80IB(10). The Tribunal held that the non-issuance of the completion certificate by the local authority before the specified date should not disqualify the assessee from the deduction, as the construction was completed and units were occupied before the deadline. The decision was based on precedents indicating that if a project was approved before the amendment requiring the certificate, denial of deduction solely for lack of certificate was unjustified. Case-Laws Income Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327889