https://www.taxtmi.com/caselaws?id=181109 The Tribunal dismissed the revenue's appeals, affirming the validity of the assessee's claim for deduction under section 80IB(10) as the project was approved before the amendment date. The decision followed precedents set by previous cases, emphasizing that the law applicable at the time of project approval governs eligibility for deductions. en-us Fri, 11 Feb 2011 00:00:00 +0530 Thu, 07 Apr 2016 15:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181109 The Tribunal dismissed the revenue's appeals, affirming the validity of the assessee's claim for deduction under section 80IB(10) as the project was approved before the amendment date. The decision followed precedents set by previous cases, emphasizing that the law applicable at the time of project approval governs eligibility for deductions. Case-Laws Income Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181109