https://www.taxtmi.com/caselaws?id=340804 For deduction under section 80IB(10), the completion period for a housing project is to be computed from the legally effective approval that permits construction on the land, not merely from an earlier municipal commencement certificate where non-agricultural permission is still required. The text also states that deduction should not be denied when the project is substantially complete, the assessee has applied in time for completion or occupancy certificate, and delay or partial issuance by the municipal authority is for reasons unrelated to incomplete construction. On that reasoning, the deduction remains available where the delay lies with the authority rather than the developer. en-us Fri, 03 Mar 2017 00:00:00 +0530 Tue, 28 Mar 2017 06:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340804 For deduction under section 80IB(10), the completion period for a housing project is to be computed from the legally effective approval that permits construction on the land, not merely from an earlier municipal commencement certificate where non-agricultural permission is still required. The text also states that deduction should not be denied when the project is substantially complete, the assessee has applied in time for completion or occupancy certificate, and delay or partial issuance by the municipal authority is for reasons unrelated to incomplete construction. On that reasoning, the deduction remains available where the delay lies with the authority rather than the developer. Case-Laws Income Tax Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340804