https://www.taxtmi.com/caselaws?id=331360 The court set aside the order rejecting the petitioner's application for industrial park approval under the Industrial Park Scheme, 2008. The petitioner claimed completion before 31.3.2011, supported by documents. However, CBDT found discrepancies and concluded completion in 2013. The court required a local authority completion certificate, accepting GIDC's certification as substantial compliance. The petitioner was given until 30.9.2016 to produce GIDC's certificate. If provided, CBDT must approve the application for deductions under section 80IA(4) of the Income Tax Act and issue notification within three months. Petition allowed and disposed of accordingly. en-us Tue, 09 Aug 2016 00:00:00 +0530 Sat, 20 Aug 2016 08:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331360 The court set aside the order rejecting the petitioner's application for industrial park approval under the Industrial Park Scheme, 2008. The petitioner claimed completion before 31.3.2011, supported by documents. However, CBDT found discrepancies and concluded completion in 2013. The court required a local authority completion certificate, accepting GIDC's certification as substantial compliance. The petitioner was given until 30.9.2016 to produce GIDC's certificate. If provided, CBDT must approve the application for deductions under section 80IA(4) of the Income Tax Act and issue notification within three months. Petition allowed and disposed of accordingly. Case-Laws Income Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331360