Assessee Challenges Disallowance of Section 80IB(10) Deduction Due to Authority's Delay in Issuance Despite Timely Completion.

Disallowance of deduction u/s 80IB(10) - period of completion of project - The project was completed within the stipulated period, applied within time by the assessee and if there is a delay in issuing the same by the competent authority, the assessee cannot be penalyzed .....

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