High Court answered against the Department the question whether the Tribunal was right in holding that transactions entered into with buyers of flats before the introduction of clauses (e) and (f) of section 80-IB(10) of the Income-tax Act, 1961, were eligible for deduction, on a petition for special leave to appeal, dismissing the petition the Court held that  the amendment to section 80-IB(10) by the insertion of clauses (e) and (f) with effect from April 1, 2010 had no application for the AY. 2010-11 corresponding to financial year 2009-10. Since the AY. in the present case was 2010-11, the petition under article 136 of the Constitution was not to be entertained, although special leave had been granted for the following year.(AY. 2010-11)