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of <h1>Supreme Court India dismisses special leave petition based on prior order.</h1> The Supreme Court of India dismissed the special leave petition based on a prior order dated July 4, 2012 in SLP(C) No. 17216 of 2012. - TMI Grant of deduction u/s 80 IB(10) - Held that:- Thus issue is now fully covered in favor of the assessee for grant of deduction u/s 80 IB(10) of the IT Act because the assessee has acquired dominant right over the land and has developed the housing project by incurring all the expenses and taking all risks involved thereof. The crux of the matter would be that assessee has acquired the land in question and has developed the housing project at its own cost as per the requirement of section 80 IB (10) of the IT Act The Supreme Court of India dismissed the special leave petition due to a previous order dated July 4, 2012 in SLP(C) No. 17216 of 2012.
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