Dismissing the appeal of the revenue the Court held that necessary completion certificates from the local authority were issued from time to time and the construction was completed and duly certified by the local authority before March 31, 2009. The records showed that the other two buildings were not to be constructed and the land was to be handed over to the landlord on account of further developments and dispute. Order of Tribunal granting the deduction is held to be justified. (AY. 2009-10)