https://www.taxtmi.com/caselaws?id=379564 The Tribunal set aside the Ld. CIT(Appeals) order and remitted the issue back to the Assessing Officer for proper adjudication regarding the denial of deduction u/s.80IB(10) of the Income Tax Act due to the absence of the 'Completion Certificate.' The Tribunal highlighted the importance of the 'Completion Certificate' in determining the validity of the deduction claim, allowing the appellant a fair opportunity to present their case with the new evidence. The decision indicates a procedural flaw in the initial assessment process, necessitating a reevaluation based on the additional evidence provided. en-us Tue, 30 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379564 The Tribunal set aside the Ld. CIT(Appeals) order and remitted the issue back to the Assessing Officer for proper adjudication regarding the denial of deduction u/s.80IB(10) of the Income Tax Act due to the absence of the 'Completion Certificate.' The Tribunal highlighted the importance of the 'Completion Certificate' in determining the validity of the deduction claim, allowing the appellant a fair opportunity to present their case with the new evidence. The decision indicates a procedural flaw in the initial assessment process, necessitating a reevaluation based on the additional evidence provided. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379564