https://www.taxtmi.com/caselaws?id=210494 The court held that the Empowered Committee's denial of benefits under the Industrial Park Scheme 2002 to the Petitioners based on the completion date was unlawful. The court overturned the decision, instructing the Committee to reassess the application, considering the reduction in units, without disqualifying the Petitioners solely on the completion date issue. The court emphasized the importance of not hindering the public purpose of Section 80-IA (4) (iii) and recognized the flexibility required for large-scale infrastructure projects. en-us Wed, 16 Nov 2011 00:00:00 +0530 Wed, 13 Jun 2012 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210494 The court held that the Empowered Committee's denial of benefits under the Industrial Park Scheme 2002 to the Petitioners based on the completion date was unlawful. The court overturned the decision, instructing the Committee to reassess the application, considering the reduction in units, without disqualifying the Petitioners solely on the completion date issue. The court emphasized the importance of not hindering the public purpose of Section 80-IA (4) (iii) and recognized the flexibility required for large-scale infrastructure projects. Case-Laws Income Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210494