https://www.taxtmi.com/caselaws?id=200305 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s order, allowing the deduction under section 80IB(10) for the completed portions of the housing project. The Tribunal ruled that the amended provisions could not be applied retroactively to transactions completed before their introduction, thus rejecting the Revenue's argument. en-us Mon, 27 Oct 2014 00:00:00 +0530 Sun, 25 Mar 2018 18:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200305 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s order, allowing the deduction under section 80IB(10) for the completed portions of the housing project. The Tribunal ruled that the amended provisions could not be applied retroactively to transactions completed before their introduction, thus rejecting the Revenue's argument. Case-Laws Income Tax Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200305