2021 (4) TMI 404

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..... w deduction under Section 80IB(10) without observing the violation of Section 310 of the Karnataka Municipal 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 Sect .....

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..... MR. JUSTICE ALOK ARADHE AND THE HON'BLE 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 a .....

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..... ons of Section 80IB(10) of the 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 n .....

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