https://www.taxtmi.com/caselaws?id=278341 The Tribunal held that the amendments introduced by the Finance Act, 2004, apply retrospectively. It determined that Sector No.1 and Sector No.7 are distinct projects, allowing deductions for Sector No.1. Additionally, the Tribunal ruled in favor of pro-rata deductions for completed units in Sector No.7 until 31.03.2008. The Tribunal partially allowed the assessee's appeals and dismissed those of the Revenue. en-us Fri, 29 May 2015 00:00:00 +0530 Mon, 28 Jan 2019 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278341 The Tribunal held that the amendments introduced by the Finance Act, 2004, apply retrospectively. It determined that Sector No.1 and Sector No.7 are distinct projects, allowing deductions for Sector No.1. Additionally, the Tribunal ruled in favor of pro-rata deductions for completed units in Sector No.7 until 31.03.2008. The Tribunal partially allowed the assessee's appeals and dismissed those of the Revenue. Case-Laws Income Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278341