https://www.taxtmi.com/caselaws?id=369065 Section 80IB(10) deduction was held allowable for a housing project approved before the completion-certificate amendment, because the new certificate requirement operated prospectively and could not be used to deny relief where the project was otherwise shown as completed. The prior acceptance of the assessee's claim in earlier years supported the same treatment for the year under review. The municipal law's deeming provision also reinforced that absence of a formal completion certificate was not fatal when refusal was not communicated within the prescribed period. The disallowance was therefore not sustainable. en-us Wed, 17 Oct 2018 00:00:00 +0530 Sat, 20 Oct 2018 09:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369065 Section 80IB(10) deduction was held allowable for a housing project approved before the completion-certificate amendment, because the new certificate requirement operated prospectively and could not be used to deny relief where the project was otherwise shown as completed. The prior acceptance of the assessee's claim in earlier years supported the same treatment for the year under review. The municipal law's deeming provision also reinforced that absence of a formal completion certificate was not fatal when refusal was not communicated within the prescribed period. The disallowance was therefore not sustainable. Case-Laws Income Tax Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369065