https://www.taxtmi.com/caselaws?id=289699 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80IB(10) of the IT Act for the project "Mayuresh Residency." It concluded that the project was completed within the stipulated time based on the valid completion and occupation certificates issued by the Municipal Corporation. The Tribunal emphasized that the Assessing Officer cannot challenge the completion certificate once issued by the competent authority, dismissing the Revenue's appeal and affirming the allowance of the deduction. en-us Wed, 05 Dec 2018 00:00:00 +0530 Mon, 17 Aug 2020 07:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289699 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80IB(10) of the IT Act for the project "Mayuresh Residency." It concluded that the project was completed within the stipulated time based on the valid completion and occupation certificates issued by the Municipal Corporation. The Tribunal emphasized that the Assessing Officer cannot challenge the completion certificate once issued by the competent authority, dismissing the Revenue's appeal and affirming the allowance of the deduction. Case-Laws Income Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289699