https://www.taxtmi.com/caselaws?id=288274 The High Court upheld the Tribunal's decision that a Project Completion Certificate is not necessary for claiming deductions under Section 80IB(10) of the Income Tax Act, 1961. The Court dismissed the appeal, affirming that the respondent could avail of deductions without producing the Certificate as long as the project conditions were met, in line with CBDT instructions. en-us Thu, 24 Oct 2013 00:00:00 +0530 Fri, 29 May 2020 12:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288274 The High Court upheld the Tribunal's decision that a Project Completion Certificate is not necessary for claiming deductions under Section 80IB(10) of the Income Tax Act, 1961. The Court dismissed the appeal, affirming that the respondent could avail of deductions without producing the Certificate as long as the project conditions were met, in line with CBDT instructions. Case-Laws Income Tax Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288274