Judgment :- CHITRA VENKATARAMAN, J. This Tax Case (Appeal), filed by the Revenue as against the order of the Income Tax Appellate Tribunal relating to the assessment year 2006-07, was admitted on the following substantial question of law: "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in allowing deduction under Section 80IB[10] when the assessee company has not furnished the necessary completion certificates?" 2. It is seen from the order of the Tribunal that the assessee had produced the certificate of completion from the local Authority, viz., Okkiyam Thoraipakkam Panchayat in the matter of grant of approval on building permit. The Tribunal pointed out that the certificate clearly pointed out that the projects were completed before 31.3.2008. The expression 'Local Authority' included Panchayat too. In the circumstances, the Tribunal accepted the assessee's case, thereby rejected the appeal filed by the Revenue. Aggrieved by this, the present appeal has been filed. 3. Learned counsel appearing for the assessee produced before us the copy of the sanction plan, which carries the approval by the Okkiam Thoraipakkam Panchayat and the certificate from the Panchayat dated 25.7.2005 that on inspection of the building by the Engineers of the Panchayat, it was found that the housing project had been completed according to their sanction plan. 4. In the light of the factual finding, we do not find any ground to disturb the order of the Tribunal. Quite apart from this, a similar issue was considered by this Court in T.C.(A) No.581 of 2011 dated 01.11.2012. The only difference between the case decided already and this case is that the earlier case was with reference to the completion certificate issued by the Chennai Corporation. The 'Local Authority' definition includes Corporation as well as local body wherever there is no Corporation. Since the plan approval is not only by the Chennai Metropolitan Development Authority but by the Local Authority too and one of the parties, which had approved the plan had already granted the completion certificate, we do not find any justifiable ground to accept the plea of the Revenue that the absence of a completion certificate from the Chennai Metropolitan Development Authority would stand in the way of granting relief to the assessee. Accordingly, the order of the Tribunal stands confirmed and this Tax Case (Appeal) stands dismissed. No costs.