https://www.taxtmi.com/caselaws?id=260873 The Tribunal held that the amended provisions of Section 80IB(10) would not apply retrospectively to projects approved before 1-4-2005. The Tribunal directed the Assessing Officer to reconsider the deduction under Section 80IB(10) in line with the CIT (A)'s directions. The appeals were allowed, overturning the CIT (A)'s decision. en-us Fri, 19 Jun 2015 00:00:00 +0530 Thu, 25 Jun 2015 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260873 The Tribunal held that the amended provisions of Section 80IB(10) would not apply retrospectively to projects approved before 1-4-2005. The Tribunal directed the Assessing Officer to reconsider the deduction under Section 80IB(10) in line with the CIT (A)'s directions. The appeals were allowed, overturning the CIT (A)'s decision. Case-Laws Income Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260873