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Prior to 01.04.2005 Production of Completion certificate was not compulsory to claim deduction u/s. 80-IB(10)
Case Law Details
- Case Name
- Commissioner of Income-tax Vs Jain Housing & Constructions Ltd. (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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HIGH COURT OF MADRAS
Commissioner of Income-tax
Versus
Jain Housing & Constructions Ltd.
TAX CASE (APPEAL) NO. 759 OF 2010
NOVEMBER 2, 2012
JUDGMENT
Mrs. Chitra Venkataraman, J. – This Tax Case (Appeal), filed by the Revenue as against the order of the Tribunal relating to the assessment year 2004-05, was admitted on the following substantial question of law:
“Whether on the facts and circumstances of the case, the Appellate Tribunal was right in law in allowing deduction under Section 80IB(10) when the assessee company has not furnished the necessary completion certificates?&#...
