https://www.taxtmi.com/caselaws?id=199899 The Tribunal allowed the deduction under section 80IB(10) to the assessee, holding that the completion certificate requirement did not apply to projects approved before 31.03.2005. The Tribunal directed the Assessing Officer to recalculate the interest under sections 234B and 234C and dismissed the premature invocation of provisions under section 271(1)(c). en-us Mon, 22 Sep 2014 00:00:00 +0530 Wed, 14 Mar 2018 19:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199899 The Tribunal allowed the deduction under section 80IB(10) to the assessee, holding that the completion certificate requirement did not apply to projects approved before 31.03.2005. The Tribunal directed the Assessing Officer to recalculate the interest under sections 234B and 234C and dismissed the premature invocation of provisions under section 271(1)(c). Case-Laws Income Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199899