Notification restricting relief to projects approved under slum rehabilitation scheme is dehors sec.

IT : Notification No. 1/2011 dated 5-1-2011 restricting eligibility of section 80-IB(10) deduction to projects approved under Slum Rehabilitation scheme on or after 1-4-2004 and before 31-3-2008 is inconsistent /contrary to proviso to clauses (a) and (b) of section 80-IB(10)