https://www.taxtmi.com/caselaws?id=333483 The appeal challenging the Income Tax Appellate Tribunal's order for Assessment Year 2006-07 under Section 260A of the Income Tax Act, 1961, regarding deduction under Section 80IB(10) was dismissed. The issues raised were decided against the Revenue in previous cases, and no substantial question of law arose. The application of amended provisions under Section 80IB(10)(d) from 01.04.2005 was not entertained as the construction had commenced earlier with approved plans. Similarly, the disallowance under Section 40A(ia) for computing the deduction under Section 80IB(1) did not affect the entitlement to 100% deduction under Section 80IB(10). en-us Wed, 05 Oct 2016 00:00:00 +0530 Fri, 14 Oct 2016 13:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333483 The appeal challenging the Income Tax Appellate Tribunal's order for Assessment Year 2006-07 under Section 260A of the Income Tax Act, 1961, regarding deduction under Section 80IB(10) was dismissed. The issues raised were decided against the Revenue in previous cases, and no substantial question of law arose. The application of amended provisions under Section 80IB(10)(d) from 01.04.2005 was not entertained as the construction had commenced earlier with approved plans. Similarly, the disallowance under Section 40A(ia) for computing the deduction under Section 80IB(1) did not affect the entitlement to 100% deduction under Section 80IB(10). Case-Laws Income Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333483