https://www.taxtmi.com/caselaws?id=284148 The Tribunal held that the assessee is eligible for deduction under Section 80IB(10) for the entire project as the transactions were completed before the amendments took effect. The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, emphasizing that the amendments introduced by the Finance Act, 2009, could not be applied retrospectively to transactions completed before 19-08-2009. en-us Mon, 15 Feb 2016 00:00:00 +0530 Mon, 04 Nov 2019 06:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284148 The Tribunal held that the assessee is eligible for deduction under Section 80IB(10) for the entire project as the transactions were completed before the amendments took effect. The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, emphasizing that the amendments introduced by the Finance Act, 2009, could not be applied retrospectively to transactions completed before 19-08-2009. Case-Laws Income Tax Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284148