Deduction u/s 80IB(10) - cut of date for claiming deduction u/s ...

Case Laws Income Tax

February 18, 2023

Deduction u/s 80IB(10) - cut of date for claiming deduction u/s 80IB(10) - No provision under the Municipal Corporation Act of Maharashtra Government was shown to us, which empowers the local authorities to issue completion certificate even without completion of construction of the entire building. CIT(A) had grossly fell in error in allowing the deduction in respect of buildings B, C & D overlooking the plain provisions of the Act and without examining case in detail. - AT

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Deduction u/s 80IB(10) - cut of date for claiming deduction u/s ...

Case Laws Income Tax

February 18, 2023

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