https://www.taxtmi.com/caselaws?id=372573 The Bombay High Court dismissed the Revenue's appeal challenging the Income Tax Appellate Tribunal's decision on deduction under Section 80IB(10) of the Income Tax Act for the assessment year 2009-10. The Court upheld the Tribunal's finding that the project was completed within the specified period despite delays in obtaining the completion certificate. Relying on previous decisions and considering settled law, the Court concluded that the Revenue failed to present any substantial issue warranting a different view. Therefore, the appeal was dismissed, affirming the benefit of the deduction for the respondent-assessee. en-us Mon, 17 Dec 2018 00:00:00 +0530 Tue, 25 Dec 2018 08:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372573 The Bombay High Court dismissed the Revenue's appeal challenging the Income Tax Appellate Tribunal's decision on deduction under Section 80IB(10) of the Income Tax Act for the assessment year 2009-10. The Court upheld the Tribunal's finding that the project was completed within the specified period despite delays in obtaining the completion certificate. Relying on previous decisions and considering settled law, the Court concluded that the Revenue failed to present any substantial issue warranting a different view. Therefore, the appeal was dismissed, affirming the benefit of the deduction for the respondent-assessee. Case-Laws Income Tax Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372573