Section 80IB(10) amendment inapplicable to the assessment year; Supreme Court declined interference under Article 136.

The Supreme Court declined to interfere under Article 136 and dismissed the Special Leave Petition, holding that the amendment to Section 80IB(10) by insertion of clauses (e) and (f) did not apply to the relevant assessment year. The Court therefore left undisturbed the lower decision on the footing that the amended restriction could not govern the year in question.

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Outcome: The Special Leave Petition was dismissed as the Court declined to interfere under Article 136 of the Constitution of India, noting that the amendment to Section 80IB(10) by insertion of clauses (e) and (f) had no application to the relevant assessment year.

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