https://www.taxtmi.com/caselaws?id=180258 The ITAT dismissed the AO's appeal, affirming that the assessee's project, approved before the amendment date, was eligible for deduction under Section 80IB(10) without the retrospective application of the commercial area limitation. The judgment relied heavily on the precedent set by the Brahma Associates case and other supporting judicial decisions, ensuring the interpretation of the law favored the assessee in line with the legislative intent. en-us Wed, 27 Nov 2013 00:00:00 +0530 Sat, 17 Sep 2016 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180258 The ITAT dismissed the AO's appeal, affirming that the assessee's project, approved before the amendment date, was eligible for deduction under Section 80IB(10) without the retrospective application of the commercial area limitation. The judgment relied heavily on the precedent set by the Brahma Associates case and other supporting judicial decisions, ensuring the interpretation of the law favored the assessee in line with the legislative intent. Case-Laws Income Tax Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180258