Prior to 01.04.2005 Production of Completion certificate was not compulsory to claim deduction u/s. 80-IB(10)

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 completio...