Assessee a partnership firm was engaged in business of developers and builders. It fled e-return of income declaring total income at Nil following claims of deduction under section 80-IB.  During assessment proceedings, assessee stated before Assessing Officer that completion certificate for building in question was under process, though building project was completed. Assessing Officer did not allow claim of assessee for deduction under section 80IB(10) which was thereafter added to income of assessee and treated as its income.  Commissioner (Appeals) upheld order of Assessing Officer on ground that assessee did not produce completion/occupation certificate within stipulated time limit. On appeal Tribunal held that  the  assessee had furnished commencement certificate and, occupation certificate issued by Municipal Corporation, besides other documents evidencing full occupation/permission for all blocks of building project within stipulated time limit and accordingly allowed claim of assessee under section 80IB(10) and held that building was completed within stipulated time. High Court affirmed the Order of the Tribunal. (AY.  2011-12)