Tribunal held that the occupation certificate is not a mandatory requirement in order to ascertain whether building was completed or not for purpose of deduction under section 80-IB(10).(AY.2001-02 to 2008-09)
Puran Ratilal Mehta v. ACIT (2019) 175 ITD 190 / 178 DTR 217/ 199 TTJ 607(Mum.)(Trib.)
S. 80IB(10) : Housing projects-Obtaining occupation certificate is not a mandatory requirement in order to ascertain whether building was completed or not for purpose of deduction under section 80-IB(10)