https://www.taxtmi.com/caselaws?id=328243 The amended Section 80IB(10) of the Income-tax Act was read to make the local authority's completion certificate the relevant date for completion of construction, and that express Explanation could not be controlled by the Municipal Corporation Act. The cited Supreme Court precedent was held inapplicable because it did not consider such an express statutory explanation. A request for liberty to pursue another remedy could not be granted in review, and differing factual assertions in one petition did not alter the common interpretation already adopted in the main judgment. No ground for review was therefore made out, and the review petitions were liable to be dismissed. en-us Tue, 05 Jan 2016 00:00:00 +0530 Mon, 30 May 2016 16:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328243 The amended Section 80IB(10) of the Income-tax Act was read to make the local authority's completion certificate the relevant date for completion of construction, and that express Explanation could not be controlled by the Municipal Corporation Act. The cited Supreme Court precedent was held inapplicable because it did not consider such an express statutory explanation. A request for liberty to pursue another remedy could not be granted in review, and differing factual assertions in one petition did not alter the common interpretation already adopted in the main judgment. No ground for review was therefore made out, and the review petitions were liable to be dismissed. Case-Laws Income Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328243