Capital Gain arising out of JDA - Income Tax

To avoid controversy, the government has introduced section 45(5A) making it clear that for registered JDA only the capital gain will be levied at the time of completion of projects. There is no specific mention that for unregistered JDAs, the capital gain will be levied in the year in which JDA is signed. Hence, whether one can take a stand even for unregistered JDA, capital gain tax is payable at the time of completion as laid down by many courts. Eg:- CIT vs. Smt. Najoo Dara Deboo - 2013 (9) TMI 685 - ALLAHABAD HIGH COURT Section 45(5A) also specifies that one should get completion certificate from a competent authority as proof of completion for deferment of capital gain tax. My another query is how to go about in the situation where no completion certificate is available since it is not mandatorily required to be issued for small projects.