https://www.taxtmi.com/caselaws?id=393362 The High Court of Bombay upheld the Tribunal's decision to accept additional evidence and determine the completion date for a building project, dismissing the appeal by the revenue. The Tribunal's acceptance of additional evidence, including municipal certificates, was found valid, leading to the conclusion that the project met the requirements for deduction under Section 80IB(10) of the Income Tax Act. The Court emphasized the importance of procedural rules serving justice and upheld the Tribunal's factual findings, resulting in the dismissal of the appeal without costs. en-us Tue, 03 Mar 2020 00:00:00 +0530 Fri, 13 Mar 2020 13:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393362 The High Court of Bombay upheld the Tribunal's decision to accept additional evidence and determine the completion date for a building project, dismissing the appeal by the revenue. The Tribunal's acceptance of additional evidence, including municipal certificates, was found valid, leading to the conclusion that the project met the requirements for deduction under Section 80IB(10) of the Income Tax Act. The Court emphasized the importance of procedural rules serving justice and upheld the Tribunal's factual findings, resulting in the dismissal of the appeal without costs. Case-Laws Income Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393362