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2018 (3) TMI 590

ed 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. - Income Tax Appeal No. 1146 of 2015 - Dated:- 5-3-201 .....

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of completion certificate was not applicable to projects approved by the competent authority before 31.03.2005? 3. The impugned order of the Tribunal dated 5th January, 2015 allowed the Respondent-Assessee's Appeal by following the order dated 22nd September, 2014 of its Coordinate Bench in respect of same Respondent-Assessee for Assessment Year 2009-10. 4. Being aggrieved, the Respondent-Asse .....

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). 7. During the subject Assessment Year, the Respondent-Assessee claimed deduction under Section 80IB(10) of the Act. This claim was disallowed on the ground that the Respondent-Assessee had not produced completion certificate from CIDCO within a period of four years i.e. before 5th March, 2008. 8. Being aggrieved, the Respondent-Assessee had filed an appeal to the CIT(A) who dismissed Respondent .....

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was dismissed by this Court on 1st October, 2014. No distinguishing features in this case from that in M/s. Sai Krupa Developers (supra) has been pointed out to us. 10. In view of the above, deduction under Section 80IB(10) of the Act could not be denied to project which has been approved prior to 31st March, 2005 for failure to file completion certificate. This is so, as the requirement to obtain .....

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