Section 80IB: New Unit Allotment Rule Applied Prospectively, Deduction Allowed for Pre-Rule Allotments Breaching Condition.

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....Deduction u/s 80IB - non-allotment of more than one unit was inserted by the legislature - such condition which was inserted by the Parliament with prospective effect cannot be applied to deny the benefit of deduction pointing out that in allotment which was made earlier, there was breach of this condition - deduction allowed....