TMI Blog2021 (4) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal Corporation Act, which directs the assessee to apply for completion certificate only after the project is completed: whereas it is evident from records that the assessee has submitted application for completion certificate on or before 31.03.2009 which is mandatory as per provisions of Section 80IB(10) of the Act.? - HELD THAT:- As the substantial questions of law involved in this appeal sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. JUSTICE ASHOK S. KINAGI APPELLANTS: SRI. SANMATHI E I., ADVOCATE RESPONDENT: SRI. A. SHANKAR SR. COUNSEL AND SRI. M LAVA, ADVOCATE JUDGMENT Mr. Sanmathi E. I., learned counsel for the Revenue. Mr. A. Shankar, learned Senior counsel for the assessee. 2. This appeal under Section 260-A of the Income Tax Act, 1961, has been filed by the Revenue against the judgment dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act.? 2. Whether on the facts and in the circumstances of the case, the Tribunal is justified in applying the decision of this Court in the case of M/S ITTINA PROPERTIES PRIVATE LIMITED., to the present case, wherein the facts are altogether different to the extent that in the case relied upon, the assessee got completion certificate from local Panchayat whereas no such certificate has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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