https://www.taxtmi.com/caselaws?id=218095 The Revenue's appeal against the disallowance made under section 80IB of the Income Tax Act was allowed. The court found that the assessee did not have dominant control over the construction project as required under section 80IB. The Memorandum of Understanding with Rutvan Co-operative Housing Society was deemed invalid due to translation discrepancies. The case was remitted back to the lower court for a fresh decision, emphasizing the multiplicity of entities involved in the project and the lack of clarity on ownership and control. en-us Fri, 12 Oct 2012 00:00:00 +0530 Thu, 01 Nov 2012 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218095 The Revenue's appeal against the disallowance made under section 80IB of the Income Tax Act was allowed. The court found that the assessee did not have dominant control over the construction project as required under section 80IB. The Memorandum of Understanding with Rutvan Co-operative Housing Society was deemed invalid due to translation discrepancies. The case was remitted back to the lower court for a fresh decision, emphasizing the multiplicity of entities involved in the project and the lack of clarity on ownership and control. Case-Laws Income Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218095