https://www.taxtmi.com/caselaws?id=215668 The Tribunal allowed the Revenue's appeal for statistical purposes, directing the Assessing Officer to conduct a detailed examination of the terms of the development agreement to determine the eligibility for deduction u/s.80-IB(10). The matter was restored back to the Assessing Officer for further assessment based on the Tribunal's guidelines regarding ownership and control over the land, financial arrangements, project execution responsibilities, and risk elements associated with the housing project. en-us Fri, 15 Jun 2012 00:00:00 +0530 Fri, 03 Aug 2012 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215668 The Tribunal allowed the Revenue's appeal for statistical purposes, directing the Assessing Officer to conduct a detailed examination of the terms of the development agreement to determine the eligibility for deduction u/s.80-IB(10). The matter was restored back to the Assessing Officer for further assessment based on the Tribunal's guidelines regarding ownership and control over the land, financial arrangements, project execution responsibilities, and risk elements associated with the housing project. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215668