Assessing Officer disallowed proportionate deduction under section 80IB(10) in respect of two flats which were allotted to partners of assessee thereby contravening clauses (e) and (f) of section 80-IB(10). Assessee submitted that clauses (e) and (f) of section 80-IB(10) have a prospective effect and do not apply to fact situation of cases as flats in question were allotted on 25-5-2009 and registered on 12-8-2010.  Revenue however submitted that flats were allotted after 1-4-2010 i.e., 12-8-2010. On appeal the High Court held that Circular No 5/ 2020 dt 3-6-2010 it was  clarified that clauses (e) and (f) will have prospective operation and applicable from 1-4-2010 and in case flats in question had been allotted subsequent to 1-4-2010, i.e., on 12-8-2010, assessee shall not be entitled to benefit of deduction under section 80-IB(10). High Court held that  factual issue required factual adjudication, hence, matter was to be remitted to Assessing Officer to adjudicate as to when flats in question were allotted and then to decide claim of assessee for deduction under section 80-IB(10). (AY.2011-12)