https://www.taxtmi.com/caselaws?id=218219 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision, allowing the deduction under Section 80IB(10) to the assessee. The ITAT found that the assessee had acquired dominance over the land, developed the housing project at its own cost and risk, fulfilling all conditions under Section 80IB(10). Referencing relevant case law, the ITAT dismissed all Revenue appeals, affirming the CIT(A)'s order granting the deduction to the assessee. en-us Fri, 12 Oct 2012 00:00:00 +0530 Tue, 30 Oct 2012 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218219 The Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision, allowing the deduction under Section 80IB(10) to the assessee. The ITAT found that the assessee had acquired dominance over the land, developed the housing project at its own cost and risk, fulfilling all conditions under Section 80IB(10). Referencing relevant case law, the ITAT dismissed all Revenue appeals, affirming the CIT(A)'s order granting the deduction to the assessee. Case-Laws Income Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218219