https://www.taxtmi.com/caselaws?id=302682 The Tribunal allowed the appeal of the assessee on both grounds. The assessee was entitled to the deduction under Section 80IB(10) as the delay in obtaining the completion certificate was beyond its control. Additionally, the compensation paid to flat owners for delayed possession was considered a legitimate business expenditure and was allowed as a deduction. en-us Fri, 18 Aug 2017 00:00:00 +0530 Sat, 11 Jun 2022 08:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302682 The Tribunal allowed the appeal of the assessee on both grounds. The assessee was entitled to the deduction under Section 80IB(10) as the delay in obtaining the completion certificate was beyond its control. Additionally, the compensation paid to flat owners for delayed possession was considered a legitimate business expenditure and was allowed as a deduction. Case-Laws Income Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302682