https://www.taxtmi.com/highlights?id=68336 Deduction u/s 80IB(10) - cut of date for claiming deduction u/s 80IB(10) - No provision under the Municipal Corporation Act of Maharashtra Government was shown to us, which empowers the local authorities to issue completion certificate even without completion of construction of the entire building. CIT(A) had grossly fell in error in allowing the deduction in respect of buildings B, C & D overlooking the plain provisions of the Act and without examining case in detail. - AT en-us Sat, 18 Feb 2023 13:11:39 +0530 Sat, 18 Feb 2023 13:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68336 Deduction u/s 80IB(10) - cut of date for claiming deduction u/s 80IB(10) - No provision under the Municipal Corporation Act of Maharashtra Government was shown to us, which empowers the local authorities to issue completion certificate even without completion of construction of the entire building. CIT(A) had grossly fell in error in allowing the deduction in respect of buildings B, C & D overlooking the plain provisions of the Act and without examining case in detail. - AT Highlights Income Tax Sat, 18 Feb 2023 13:11:39 +0530 https://www.taxtmi.com/highlights?id=68336