https://www.taxtmi.com/caselaws?id=356887 The High Court held that the deduction under Section 80IB(10) of the Income Tax Act could not be denied for projects approved before 31st March, 2005, for failure to obtain a completion certificate. The Court dismissed the appeal brought by the Revenue, emphasizing that there was no requirement for a completion certificate before the specified date. The Court upheld the Tribunal's decision, stating that the conditions of a completion certificate were not applicable to projects approved before 31st March, 2005, and concluded that no substantial legal issues arose from the matter. en-us Mon, 05 Mar 2018 00:00:00 +0530 Wed, 14 Mar 2018 06:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356887 The High Court held that the deduction under Section 80IB(10) of the Income Tax Act could not be denied for projects approved before 31st March, 2005, for failure to obtain a completion certificate. The Court dismissed the appeal brought by the Revenue, emphasizing that there was no requirement for a completion certificate before the specified date. The Court upheld the Tribunal's decision, stating that the conditions of a completion certificate were not applicable to projects approved before 31st March, 2005, and concluded that no substantial legal issues arose from the matter. Case-Laws Income Tax Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356887