https://www.taxtmi.com/caselaws?id=69448 The ITAT concluded that the amendment by the Finance (No. 2) Act, 2004, was prospective, not affecting the assessment years 2003-04 and 2004-05. It directed the AO to grant a pro rata deduction under Section 80-IB(10) for residential units, excluding the commercial area. The assessee's appeals were partly allowed. en-us Fri, 16 Feb 2007 00:00:00 +0530 Wed, 21 Feb 2024 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69448 The ITAT concluded that the amendment by the Finance (No. 2) Act, 2004, was prospective, not affecting the assessment years 2003-04 and 2004-05. It directed the AO to grant a pro rata deduction under Section 80-IB(10) for residential units, excluding the commercial area. The assessee's appeals were partly allowed. Case-Laws Income Tax Fri, 16 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69448