https://www.taxtmi.com/caselaws?id=423635 The Tribunal upheld the Commissioner of Income Tax (Appeals)-9, Pune's decision to allow a deduction of Rs.3,05,53,176/- under section 80IB(10) of the Income Tax Act, 1961. The Tribunal found that the delay in issuing the completion certificate was not attributable to the assessee, as the application was made before the due date and no defects were identified by the Pune Municipal Corporation. The Tribunal applied the precedent set in a similar case and dismissed the Revenue's appeal, affirming the allowance of the deduction. The appeal by the Revenue was dismissed, and the CIT(A)'s decision was upheld on 08th June 2022. en-us Wed, 08 Jun 2022 00:00:00 +0530 Fri, 10 Jun 2022 08:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423635 The Tribunal upheld the Commissioner of Income Tax (Appeals)-9, Pune's decision to allow a deduction of Rs.3,05,53,176/- under section 80IB(10) of the Income Tax Act, 1961. The Tribunal found that the delay in issuing the completion certificate was not attributable to the assessee, as the application was made before the due date and no defects were identified by the Pune Municipal Corporation. The Tribunal applied the precedent set in a similar case and dismissed the Revenue's appeal, affirming the allowance of the deduction. The appeal by the Revenue was dismissed, and the CIT(A)'s decision was upheld on 08th June 2022. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423635