https://www.taxtmi.com/caselaws?id=251681 The court held that Section 80IB(10)(d) does not apply to housing projects approved before 31st March 2005. The amendments to Section 80IB(10) were deemed prospective to encourage housing development, and compliance requirements should be based on the date of project approval, not the assessment year. The decision favored the assessees, ensuring they are not burdened retroactively with new compliance requirements. en-us Fri, 19 Sep 2014 00:00:00 +0530 Tue, 05 May 2015 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251681 The court held that Section 80IB(10)(d) does not apply to housing projects approved before 31st March 2005. The amendments to Section 80IB(10) were deemed prospective to encourage housing development, and compliance requirements should be based on the date of project approval, not the assessment year. The decision favored the assessees, ensuring they are not burdened retroactively with new compliance requirements. Case-Laws Income Tax Fri, 19 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251681