https://www.taxtmi.com/caselaws?id=243998 The Tribunal ruled in favor of the appellants, determining that the amended provisions of Sec. 80 IB(10) effective from 1.4.2005 do not apply to projects that commenced before this date. The projects in question, which began in 2001 and were completed prior to the amendment, were deemed eligible for the claimed deduction u/s. 80 IB (10). The Tribunal directed the A.O to allow the deductions, ultimately allowing the appeals. en-us Tue, 31 May 2011 00:00:00 +0530 Sat, 15 Feb 2014 15:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243998 The Tribunal ruled in favor of the appellants, determining that the amended provisions of Sec. 80 IB(10) effective from 1.4.2005 do not apply to projects that commenced before this date. The projects in question, which began in 2001 and were completed prior to the amendment, were deemed eligible for the claimed deduction u/s. 80 IB (10). The Tribunal directed the A.O to allow the deductions, ultimately allowing the appeals. Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243998