https://www.taxtmi.com/caselaws?id=301710 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to allow the deduction under Section 80IB(10) of the Income Tax Act, as the project was completed within the stipulated time. The delay in issuing the Building Use Certificate by the local authority was deemed not attributable to the assessee. The Revenue's appeal was dismissed, with the Tribunal finding no merit in the grounds raised. en-us Fri, 26 Oct 2018 00:00:00 +0530 Sun, 17 Apr 2022 19:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301710 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to allow the deduction under Section 80IB(10) of the Income Tax Act, as the project was completed within the stipulated time. The delay in issuing the Building Use Certificate by the local authority was deemed not attributable to the assessee. The Revenue's appeal was dismissed, with the Tribunal finding no merit in the grounds raised. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301710