https://www.taxtmi.com/caselaws?id=242698 The ITAT upheld the CIT(A)'s decision, allowing the deduction claimed by the assessee under section 80IB(10) of the IT Act. The ITAT found that the assessee had control over the land development and sale as per the terms of the development agreement, meeting the conditions set in the Shakti Corporation case. Consequently, the revenue's appeal was dismissed, affirming the CIT(A)'s order. en-us Fri, 05 Jul 2013 00:00:00 +0530 Sun, 19 Jan 2014 09:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242698 The ITAT upheld the CIT(A)'s decision, allowing the deduction claimed by the assessee under section 80IB(10) of the IT Act. The ITAT found that the assessee had control over the land development and sale as per the terms of the development agreement, meeting the conditions set in the Shakti Corporation case. Consequently, the revenue's appeal was dismissed, affirming the CIT(A)'s order. Case-Laws Income Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242698