2013 (10) TMI 1538

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....he Hon'ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be admitted on the following suggested questions of law: "1. In the facts and circumstances of the case, whether the Hon'ble Tribunal (ITAT) is correct in law in allowing deduction under Section 80IB of the Act to the respondent - assessee without appreciating the fact that the basic condition under Sectio....

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....e Income Tax Act, 1961. It appears that the learned Tribunal, after reading the section as a whole and also the CBDT instruction No.4 of 2009, dated 30.06.2009, held that the Project Completion Certificate under the said Section is not required with regard to the benefit given under the said section after completion of the project. The benefit of the said section can be given on completion of y....