2019 (2) TMI 1272

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... JUDGMENT T.S.SIVAGNANAM, J. These appeals by the Revenue are filed under Section 260A of the Income Tax Act, 1961 (for short the "Act") against the order dated 15.12.2010 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench in ITA Nos.1165 and 1166/Mds/2009 for the assessment years 2004-05 and 2005-06 respectively. 2. These Appeals have been admitted on the following Substanti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that the completion certificate could be available only when the project is physically completed and as far as assessee's case is concerned, they had produced the completion certificate with reference to the previous year 2007-08 relevant to the assessment year 2008-09. 7. Considering the factual aspects, we are of the view that the Revenue has not made out any case for interference with th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X