TMI Blog2014 (10) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... after 1st April, 2005 - section 80-IB(10)(d) is prospective in nature and can have no application to a housing project that is approved before 31st March, 2005 - clause (d) of section 80-IB(10) is inextricably linked to the date of the approval of the housing project and the subsequent development/construction of the same, and has nothing to do with the profits derived therefrom - See Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Revenue before the Tribunal and reiterated in this Appeal are concluded by the judgment of this Court, firstly, in the case of Commissioner of Income Tax V/s. M/s. Brahma Associates reported in (2011) 333 ITR 289 (Bom) and, thereafter, in Income Tax Appeal No.201 of 2012 in the case of The Commissioner of Income Tax16 V/s. M/s. Happy Home Enterprises and in Income Tax Appeal No.308 of 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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