https://www.taxtmi.com/highlights?id=4053 Deduction u/s 80IB - Since the project was approved before 1.4.2005 and as AO allowed deduction in earlier years, there is no need for disallowing the deduction in these years, as revised provisions do not apply to the projects approved earlier to 01-04-05. - AT en-us Mon, 18 Jun 2012 16:36:42 +0530 Mon, 18 Jun 2012 16:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4053 Deduction u/s 80IB - Since the project was approved before 1.4.2005 and as AO allowed deduction in earlier years, there is no need for disallowing the deduction in these years, as revised provisions do not apply to the projects approved earlier to 01-04-05. - AT Highlights Income Tax Mon, 18 Jun 2012 16:36:42 +0530 https://www.taxtmi.com/highlights?id=4053