https://www.taxtmi.com/caselaws?id=178241 The Tribunal ruled in favor of the assessee, directing the AO to grant the deduction u/s.80IB(10) based on the project's approval date and completion before the amendment. The judgment emphasized the significance of considering the approval date of the project in assessing the applicability of amended provisions, citing precedents where such provisions were not applicable to projects approved prior to the change. en-us Fri, 20 May 2011 00:00:00 +0530 Sat, 30 Jan 2016 18:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178241 The Tribunal ruled in favor of the assessee, directing the AO to grant the deduction u/s.80IB(10) based on the project's approval date and completion before the amendment. The judgment emphasized the significance of considering the approval date of the project in assessing the applicability of amended provisions, citing precedents where such provisions were not applicable to projects approved prior to the change. Case-Laws Income Tax Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178241