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2018 (3) TMI 590 - HC - Income TaxDeduction u/s 80IB(10) denied for failure to obtain completion certificate on or before 31st March, 2005 - Gram Panchayat authorization to issue the completion certificate - Held that:- As decided in case of Sai Krupa Developers [2014 (10) TMI 868 - BOMBAY HIGH COURT] prior to 31st March, 2005, there was no requirement of obtaining any completion certificate. Thus deduction under Section 80IB(10) of the Act could not be denied for failure to obtain completion certificate on or before 31st March, 2005. - Decided in favour of assessee.
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