https://www.taxtmi.com/caselaws?id=393456 The Tribunal upheld the decisions of the Ld. CIT(Appeals), dismissing both appeals. The assessee was granted deduction for 48 out of 60 flats, and the inclusion of the D.P. Road area in the plot size was accepted for eligibility under Section 80IB(10). Emphasis was placed on the necessity of obtaining a completion certificate from the relevant authority as a fundamental requirement for claiming the deduction. en-us Thu, 12 Mar 2020 00:00:00 +0530 Wed, 24 Jun 2020 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393456 The Tribunal upheld the decisions of the Ld. CIT(Appeals), dismissing both appeals. The assessee was granted deduction for 48 out of 60 flats, and the inclusion of the D.P. Road area in the plot size was accepted for eligibility under Section 80IB(10). Emphasis was placed on the necessity of obtaining a completion certificate from the relevant authority as a fundamental requirement for claiming the deduction. Case-Laws Income Tax Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393456