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2018 (7) TMI 1031 - SCH - Income TaxDeduction u/s.80IB (10) - Interpretation of section 80-IB(10)(d) - project approved by the Pune Municipal Corporation which is the local authority - Effect of amendment w.e.f. 01.04.2005 - Whether section 80-IB(10)(d) which was brought into force w.e.f. 1st April, 2005 would apply to projects that were approved by the local authority prior to it being brought on the statute book – Held that:- Special Leave Petition is dismissed because of low tax effect leaving the question of law open. Pending application(s), if any, stands disposed of accordingly.
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