https://www.taxtmi.com/caselaws?id=431980 The HC dismissed the petition seeking a writ of Mandamus to extend deductions under section 80-IBA of the Income Tax Act, 1961, and the completion period for construction projects under section 90-IBA(2)(b). The court found insufficient pleadings to prove discrimination against real estate developers, as claimed under Article 14. Consequently, it declined to exercise jurisdiction under Article 226 to compel legislative action, emphasizing that courts cannot direct the legislature to legislate in a specific manner. No costs were awarded. en-us Fri, 23 Dec 2022 00:00:00 +0530 Fri, 20 Dec 2024 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431980 The HC dismissed the petition seeking a writ of Mandamus to extend deductions under section 80-IBA of the Income Tax Act, 1961, and the completion period for construction projects under section 90-IBA(2)(b). The court found insufficient pleadings to prove discrimination against real estate developers, as claimed under Article 14. Consequently, it declined to exercise jurisdiction under Article 226 to compel legislative action, emphasizing that courts cannot direct the legislature to legislate in a specific manner. No costs were awarded. Case-Laws Income Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431980