https://www.taxtmi.com/caselaws?id=245190 The Tribunal held that the amended provisions of section 80IB(10) from 01.04.2005, specifically clause 'd', do not apply to housing projects approved before this date. The assessee's project, meeting the conditions under the law at the time of approval, qualifies for the deduction under section 80IB(10). The Revenue's appeals were dismissed, affirming the CIT(A)'s decision. en-us Fri, 14 Mar 2014 00:00:00 +0530 Sat, 21 Mar 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245190 The Tribunal held that the amended provisions of section 80IB(10) from 01.04.2005, specifically clause 'd', do not apply to housing projects approved before this date. The assessee's project, meeting the conditions under the law at the time of approval, qualifies for the deduction under section 80IB(10). The Revenue's appeals were dismissed, affirming the CIT(A)'s decision. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245190