TMI Blog2019 (1) TMI 1942X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s. 80IB (10) of the I T Act, 1961 to the assessee without appreciating the fact that the assessee has not completed the project within the stipulated time? 3. The impugned order of the Tribunal dismissed the revenue's appeal by following the decision of its coordinate bench in M/s Krish Enterprises Vs. ACIT (ITA No. 5554/MUM/2014) dated 5th January, 2015. In the above case, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rprises (Income Tax Appeal No. 1146 of 2015) decided on 5th March, 2018. 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. 5. Therefore, the question as proposed does not give rise to any substantial question of law. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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