Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 1034 - AT - Income TaxExtract: .......sing Officer to allow the claim of deduction u/s 80-IB(10) of the Act as the restriction in section 80- IB(10)(d) of the Act is prospective in nature and shall not be applicable to projects approved and commenced prior to 1-4-2005. 15. In the result, the appeal of the assessee is allowed. Decision pronounced in the open court on 31st December 2012.
|