Supreme Court in SLP(C)22450 /2011 & others Dt. 30/4/15 Veena developers , Manan Corp. & others Dismissed.
Manan Corporation Gujarat H.C. decision final on issue of clause (d) appended to s.80IB(10) w.e.f. 1/4/05 is prospective and cannot be applied to deny deduction to approval granted residential projects of prior period.
R. K. Patel