https://www.taxtmi.com/caselaws?id=216777 The ITAT ruled in favor of the Revenue, holding that the amendment to section 80IB(10) is applicable from A.Y. 2005-06. The project in question, with a commercial built-up area exceeding the permissible limit, did not meet the deduction criteria. The appeal by the Revenue was allowed, emphasizing the prospective application of the amendment and the need to adhere to the conditions from A.Y. 2005-06. en-us Wed, 12 Sep 2012 00:00:00 +0530 Mon, 11 Apr 2016 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216777 The ITAT ruled in favor of the Revenue, holding that the amendment to section 80IB(10) is applicable from A.Y. 2005-06. The project in question, with a commercial built-up area exceeding the permissible limit, did not meet the deduction criteria. The appeal by the Revenue was allowed, emphasizing the prospective application of the amendment and the need to adhere to the conditions from A.Y. 2005-06. Case-Laws Income Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216777