https://www.taxtmi.com/caselaws?id=122419 The Tribunal held that the law as it existed during the assessment year 2004-05 should apply to the assessee's project, rejecting the retrospective application of amended provisions of section 80-IB(10) from 1-4-2005. It clarified that the project, despite including excess commercial space, qualified as a housing project under section 80-IB(10). The case was remanded to the Assessing Officer to determine the assessee's eligibility for deduction based on the law applicable during the assessment year 2004-05, following the principles established in Brahma Associates. The appeal was allowed for statistical purposes. en-us Tue, 30 Mar 2010 00:00:00 +0530 Mon, 13 Aug 2012 15:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122419 The Tribunal held that the law as it existed during the assessment year 2004-05 should apply to the assessee's project, rejecting the retrospective application of amended provisions of section 80-IB(10) from 1-4-2005. It clarified that the project, despite including excess commercial space, qualified as a housing project under section 80-IB(10). The case was remanded to the Assessing Officer to determine the assessee's eligibility for deduction based on the law applicable during the assessment year 2004-05, following the principles established in Brahma Associates. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 30 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122419