https://www.taxtmi.com/caselaws?id=299019 The court dismissed the tax appeal challenging the Income Tax Appellate Tribunal's order allowing deduction under Section 80IB(10) of the Income Tax Act, 1961 for Assessment Year 2009-10. The court upheld the Tribunal's decision based on precedents and clarified that projects approved before 31st March 2005 did not require a completion certificate by a specific date if a commencement certificate was obtained before the mentioned date. The court found no substantial legal issue in the appeal and declined to entertain it, reaffirming the established principle regarding completion certificates for such projects. en-us Wed, 16 Jan 2019 00:00:00 +0530 Wed, 01 Dec 2021 08:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299019 The court dismissed the tax appeal challenging the Income Tax Appellate Tribunal's order allowing deduction under Section 80IB(10) of the Income Tax Act, 1961 for Assessment Year 2009-10. The court upheld the Tribunal's decision based on precedents and clarified that projects approved before 31st March 2005 did not require a completion certificate by a specific date if a commencement certificate was obtained before the mentioned date. The court found no substantial legal issue in the appeal and declined to entertain it, reaffirming the established principle regarding completion certificates for such projects. Case-Laws Income Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299019