2019 (7) TMI 1474 - SCH - Income Tax

Deduction u/s 80IB(10)(a) - decision of the Assessing Officer to disallow the said deduction is upheld - Issuance of completion certificate, after the cut off date by the Local Authority but, mentioning the date of completion of project before the cut off date, does not fulfil the condition specified in clause (a) of Section 80IB (10) read with Explanation (ii) thereunder - HELD THAT - Stay granted.

Summary

The Supreme Court granted a stay of the impugned judgment in two special leave petitions, with the application for stay being disposed of. (2019 (7) TMI 1474 - SC Order)