The assesee a non-corporate entity filed its return and claimed deduction u/s 80IB(10) of the Act without giving effect to the provision of section 115JC of the Act. The AO held that provision of section 115JC which has been introduced  w.e.f Ist April 2013  are applicable to the  assessee and worked out the adjustment . On appeal CIT(A ) decided the appeal in favour of assessee. On apppeeal by the Revenue the Tribunal held that provisions of section 115JC are applicable to projects approved before the introduction of the section 115JC . Referred  CIT v. Calcutta Knitwears , Ludhiana ( 2014) 6SCC 444 (SC)) CCE v. Dilip Kumar ( 2018) 9 SCC 1 (FB)(SC)  CIT v. Wipro Ltd (2022) 140 taxmann.com 223 ( SC), CIT v. B.R. Constructions  (1993) 202 ITR 222( AP)(HC) ( ITA No. 608/Pune /2029 dt . 10 -1 2023 )( AY. 2014 -15 )