Question raised before the High Court by the revenue was “Whether on the facts and in the circumstances of the case and in law, the ITAT has erred in holding that the project was complete on or before 31.03.2009 when occupation certificate was accorded only in respect of 9206.30 Sq.Mtr. Against sanction of 11960.15 sq.Mtr. ? “

Following the order of High Court in assessee’s own case bearing ITA  No. 655 of 2017  dt 6-6 -2019 for the AY. 2009-10 the question raised is decided against the  revenue and in favour of the assessee.  (ITA No. 2099/Mum/ 2015 dt 15-12 -2016) (ITA No 1755 of 2017 dt  22-01-2020 (AY.2010 -11)