https://www.taxtmi.com/caselaws?id=198211 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80IB(10) for the assessee, dismissing the Revenue's appeals. The amendment to section 80IB(10) was deemed prospective and not applicable to projects approved before 01.04.2005. The appeals of the Revenue were dismissed, with the order pronounced on 14th August 2013 in Chennai. en-us Wed, 14 Aug 2013 00:00:00 +0530 Thu, 25 Jan 2018 11:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198211 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80IB(10) for the assessee, dismissing the Revenue's appeals. The amendment to section 80IB(10) was deemed prospective and not applicable to projects approved before 01.04.2005. The appeals of the Revenue were dismissed, with the order pronounced on 14th August 2013 in Chennai. Case-Laws Income Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198211