Sec. 80IB of Income Tax Act, 1961— Deduction — Once the Tribunal, being the last fact finding authority, has recorded a factual finding that the housing project was completed within the stipulated time frame and such finding of fact has also been upheld by the Hon'ble Jurisdictional High Court in assessee’s own case, there is no scope for the Assessing Officer to deny assessee’s claim of deduction under section 80IB(10) - ASSTT. CIT V/s RATTANCHAND RIKHABDAS JAIN CHEMICALS WORKS - [2020] 28 ITCD Online 014 (ITAT-MUMBAI)