amenities are complete at the site. First of all, it may be stated here that, it was only a partial completion certificate ... certificate on 10.09.2014, in case, they were ready, to do so. Besides this, it is clearly mentioned in the said certificate that final completion certificate
must complete within four years.
(c) The explanation provides that completion of construction means the date on which completion certificate is issued by local authority ... prospective and, therefore, whether project of Assessee was complete or has obtained completion certificate and other relevant circumstances, we find, there is no discussion
application for
obtaining of completion certificate after the completion of the unit/ house and
completion certificate was not issued by the local authority. He pointed ... case of assessee, all the projects were completed before the terminal date of
completion and completion certificate were also received for majority of the
units
with sanction planned of 8 buildings.
Admittedly, assessee obtained completion certificate for 7 buildings on 31-03-
2008 and claimed deduction under section 80IB ... were completed but D building which is a commercial building was
incomplete. During the survey, it was noticed that part of completion certificate
was obtained
noted that the
project was completed during assessment year 2003-04 and had received the
completion certificate from Pune Municipal Corporation. Part completion
certificate ... final completion certificate, the
same was issued with reference to building commencement certificate No.1032,
dated 16.03.2002. The said completion certificate was for the remaining
above, completion certificate issued by LDA cannot be said to be the "certificate of completion issued by local authority" as is the requirement ... connected with completion of project and submission of completion certificate before stipulated date. All these questions, in our view, have to be answered against Assessee
Tribunal held that where the assessee has completed
the project and had also applied for the completion certificate within stipulated
period, merely because the completion ... where though the building has
been completed and the completion certificate has been applied for by the
developer / assessee therein and the persons have already
opposite party to handover possession to the complainant complete in all respects after obtaining completion certificate but it miserably failed to do so. The case ... also not said to be valid and complete in view of non obtaining of completion certificate.
24. If the complainant waited for sufficiently long time
completion certificate
on 23-03-2012. The JDA after completing its formalities issued the
completion certificate ... secondly when
the housing project was completed and completion certificate issued by
the JDA.
10.3 Here it would be relevant to look at the provisions
purpose, then the date of completion of project shall be taken to be
the date on which completion certificate was issued by the local authority ... well before stipulated date for
completion of project. With regard to the completion certificate dated 31.12.2009
in respect of construction of servants toilets
