https://www.taxtmi.com/caselaws?id=276718 Section 80IB(10) deduction is not automatically unavailable because housing-project approval stands in partners' names where they contributed land to the firm, provided other statutory conditions are met. Eligibility depends on whether the firm undertook substantive project development, including infrastructure, rather than acting solely as a works contractor; unclear evidence on that issue requires fresh factual examination. Completion eligibility depends on the completion date recorded in the certificate or relevant municipal communication, rather than only the certificate's physical issue date. The deduction claim requires reconsideration on developer status and compliance with completion requirements. en-us Wed, 25 Apr 2012 00:00:00 +0530 Fri, 16 Nov 2018 12:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276718 Section 80IB(10) deduction is not automatically unavailable because housing-project approval stands in partners' names where they contributed land to the firm, provided other statutory conditions are met. Eligibility depends on whether the firm undertook substantive project development, including infrastructure, rather than acting solely as a works contractor; unclear evidence on that issue requires fresh factual examination. Completion eligibility depends on the completion date recorded in the certificate or relevant municipal communication, rather than only the certificate's physical issue date. The deduction claim requires reconsideration on developer status and compliance with completion requirements. Case-Laws Income Tax Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276718