Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of HC upheld the validity of CBDT's corrigendum notification dated 5 January 2011 restricting deductions u/s 80IB(10) for slum redevelopment projects approved between 1 April 2004 and 31 March 2008. The court determined the notification properly aligned with legislative intent, as the proviso for slum redevelopment schemes was introduced prospectively from 1 April 2005. The amendment's reference to past events did not make it retrospective in nature. The petitioner's challenge claiming the notification was ultra vires failed, as the court found no legislative intention for retrospective application of the benefits. The deduction claim was rejected for non-compliance with notification conditions.
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