2014 (10) TMI 868

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..... ousing project, it will have to be held that the clause operates only prospectively i.e. for housing projects approved 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 subse .....

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..... that were canvassed on behalf 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 In .....

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