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Date of Completion U/s. 80IB(10) when Municipality do not issue Completion Certificate
Case Law Details
- Case Name
- M/s. Satish Bora and Associates Vs ACIT (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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The learned Assessing Officer has failed to appreciate the Development Control Rules of Pune Municipal Corporation and the provisions of The Bombay Provincial Municipal Corporation Act 1949 and has further erred in holding that the authority to issue the completion Certificate to the building vests with the PMC. The aforesaid finding being patently contrary to the statutory provisions, the same may please be vacated and it may please be held that an authority to issue the Completion Certificate does not vests with the PMC authorities and therefore the statutory requirement of ...
