https://www.taxtmi.com/caselaws?id=417366 The Tribunal dismissed the Miscellaneous Application filed by the assessee seeking rectification of mistakes apparent from the record in the order dated 19.07.2021. The Tribunal upheld the decisions regarding the applicability of section 80IB(10) conditions to projects approved before 01.04.2005 and the requirement of a completion certificate for availing deductions under section 80IB(10). The Tribunal found no merit in the assessee's contentions and concluded that the Assessing Officer is bound to follow settled legal principles, ultimately dismissing the application on 07th December 2021. en-us Fri, 07 Jan 2022 00:00:00 +0530 Fri, 21 Jan 2022 08:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417366 The Tribunal dismissed the Miscellaneous Application filed by the assessee seeking rectification of mistakes apparent from the record in the order dated 19.07.2021. The Tribunal upheld the decisions regarding the applicability of section 80IB(10) conditions to projects approved before 01.04.2005 and the requirement of a completion certificate for availing deductions under section 80IB(10). The Tribunal found no merit in the assessee's contentions and concluded that the Assessing Officer is bound to follow settled legal principles, ultimately dismissing the application on 07th December 2021. Case-Laws Income Tax Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417366