https://www.taxtmi.com/caselaws?id=301244 Deduction under Section 80IB(10) was conditional on compliance with the amended requirement that completion of the housing project be evidenced by a completion certificate issued by the local authority. As no such certificate had been issued for the project, and the record did not show any later issuance, the statutory condition remained unmet. The Tribunal applied the post-amendment requirement for the years under appeal and held that the assessee was not entitled to the deduction. en-us Mon, 19 Mar 2012 00:00:00 +0530 Tue, 22 Mar 2022 17:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301244 Deduction under Section 80IB(10) was conditional on compliance with the amended requirement that completion of the housing project be evidenced by a completion certificate issued by the local authority. As no such certificate had been issued for the project, and the record did not show any later issuance, the statutory condition remained unmet. The Tribunal applied the post-amendment requirement for the years under appeal and held that the assessee was not entitled to the deduction. Case-Laws Income Tax Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301244