https://www.taxtmi.com/caselaws?id=352739 The court affirmed that the assessee was entitled to the deduction under section 80-IB(10) of the Income-tax Act. It upheld the findings of the Commissioner of Income-tax (Appeals) and the Tribunal, stating that the completion of construction within the required timeframe sufficed, and delays in obtaining the completion certificate were not the assessee's fault. The court emphasized that procedural delays by municipal authorities should not hinder the assessee's right to claim the deduction, dismissing the appeals as no substantial legal question emerged. en-us Thu, 20 Jul 2017 00:00:00 +0530 Wed, 13 Dec 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352739 The court affirmed that the assessee was entitled to the deduction under section 80-IB(10) of the Income-tax Act. It upheld the findings of the Commissioner of Income-tax (Appeals) and the Tribunal, stating that the completion of construction within the required timeframe sufficed, and delays in obtaining the completion certificate were not the assessee's fault. The court emphasized that procedural delays by municipal authorities should not hinder the assessee's right to claim the deduction, dismissing the appeals as no substantial legal question emerged. Case-Laws Income Tax Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352739