https://www.taxtmi.com/caselaws?id=381635 The Bombay High Court affirmed the Tribunal's decision in a case involving the interpretation of completion of a housing project for claiming deduction under Section 80IB(10) of the Income Tax Act, 1961. The court held that the completion and certification of the constructed area before the deadline sufficed to meet the statutory requirements. It was determined that the completion of buildings A & B, for which the deduction was claimed, was done before the due date, and the unfinished portion involving buildings E & F did not affect the eligibility for the deduction. The court dismissed the Income Tax Appeal, finding no legal issue to consider. en-us Thu, 06 Jun 2019 00:00:00 +0530 Sat, 29 Jun 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381635 The Bombay High Court affirmed the Tribunal's decision in a case involving the interpretation of completion of a housing project for claiming deduction under Section 80IB(10) of the Income Tax Act, 1961. The court held that the completion and certification of the constructed area before the deadline sufficed to meet the statutory requirements. It was determined that the completion of buildings A & B, for which the deduction was claimed, was done before the due date, and the unfinished portion involving buildings E & F did not affect the eligibility for the deduction. The court dismissed the Income Tax Appeal, finding no legal issue to consider. Case-Laws Income Tax Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381635