https://www.taxtmi.com/caselaws?id=423971 The Supreme Court declined to interfere under Article 136 and dismissed the Special Leave Petition, holding that the amendment to Section 80IB(10) by insertion of clauses (e) and (f) did not apply to the relevant assessment year. The Court therefore left undisturbed the lower decision on the footing that the amended restriction could not govern the year in question. en-us Fri, 29 Oct 2021 00:00:00 +0530 Thu, 11 Jun 2026 14:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423971 The Supreme Court declined to interfere under Article 136 and dismissed the Special Leave Petition, holding that the amendment to Section 80IB(10) by insertion of clauses (e) and (f) did not apply to the relevant assessment year. The Court therefore left undisturbed the lower decision on the footing that the amended restriction could not govern the year in question. Case-Laws Income Tax Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423971