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        Case ID :
        Income Tax

        Disallowance of deduction claimed u/s 80-IB(10) - When the third...

        Deduction u/s 80-IB(10) upheld; Revenue's claim of inflated profits through land transfer dismissed.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Disallowance of deduction claimed u/s 80-IB(10) - When the third party individuals are partners in the assessee-firm apart from the children of the land owners, the contention of the Revenue that the land in question was transferred to the partnership firm at a guideline value in order to increase the profit of the assessee-firm so as to claim deduction u/s 80-IB(10) has no merit at all.

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