https://www.taxtmi.com/caselaws?id=191762 For housing projects approved before 1 April 2004, deduction under section 80IB(10) depends on completion by 31 March 2008, and completion is determined by the date the local authority issues the completion certificate. In the stated matter, the certificate was issued on 23 October 2009, so the assessee's completion claim was not accepted. The Tribunal also treated the one-acre plot objection as already resolved in the assessee's favour and found no fresh basis to disturb that finding. The result was that the deduction claim failed, while the Revenue's challenge on plot area also failed. en-us Fri, 11 Apr 2014 00:00:00 +0530 Wed, 19 Apr 2017 10:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191762 For housing projects approved before 1 April 2004, deduction under section 80IB(10) depends on completion by 31 March 2008, and completion is determined by the date the local authority issues the completion certificate. In the stated matter, the certificate was issued on 23 October 2009, so the assessee's completion claim was not accepted. The Tribunal also treated the one-acre plot objection as already resolved in the assessee's favour and found no fresh basis to disturb that finding. The result was that the deduction claim failed, while the Revenue's challenge on plot area also failed. Case-Laws Income Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191762