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2019 (1) TMI 1942 - HC - Income TaxDeduction u/s. 80IB (10) - denial of deduction as assessee has not completed the project within the stipulated time - requirement of obtaining completion certificate in terms of the amendment made in respect of Section 80IB(10) - ITAT allowed the claim - HELD THAT:- This issue now stands concluded against the revenue and in favour of the revenue-assessee by the decisions of this Court in case of Sai Krupa Developer [2014 (10) TMI 868 - BOMBAY HIGH COURT] and M/s Krish Enterprises [2018 (3) TMI 590 - BOMBAY HIGH COURT]. In the above cases this court upheld the view of the Tribunal that in cases where comment certificate has obtained before 31st March 2005, there was no requirement of obtaining completion certificate before a particular date. No substantial question of law.
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