Assessee's Tax Deduction Eligibility Unaffected by Municipal Delay in Issuing Occupancy Certificate for 128 Flats u/s 80IB(10.

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....Benefit of deduction u/s. 80IB(10) - The assessee had applied for grant of completion/occupancy certificate in respect of entire 128 flats well before due date. Delay caused in issuance of completion/occupancy certificate by PMC cannot be attributed to the assesse - AT....