https://www.taxtmi.com/caselaws?id=294370 The Court upheld the Tribunal's decision, emphasizing that the submission of a completion certificate is not mandatory for claiming a deduction under section 80IB(10) of the Act if construction is completed within the specified period. The Court relied on previous case law and directed the assessing officer to verify the construction completion independently of the certificate. The appellant's argument that the absence of a completion certificate distinguished this case from precedent was dismissed, with the Court reiterating that the legal requirement for the certificate was not a prerequisite for the deduction. The appeal was ultimately dismissed. en-us Mon, 29 Feb 2016 00:00:00 +0530 Thu, 08 Apr 2021 21:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294370 The Court upheld the Tribunal's decision, emphasizing that the submission of a completion certificate is not mandatory for claiming a deduction under section 80IB(10) of the Act if construction is completed within the specified period. The Court relied on previous case law and directed the assessing officer to verify the construction completion independently of the certificate. The appellant's argument that the absence of a completion certificate distinguished this case from precedent was dismissed, with the Court reiterating that the legal requirement for the certificate was not a prerequisite for the deduction. The appeal was ultimately dismissed. Case-Laws Income Tax Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294370