https://www.taxtmi.com/caselaws?id=245356 The Tribunal upheld the CIT(A)'s decision, allowing the appellant's claim under section 80IB(10) for the Assessment Year 2010-11. The disallowance of deduction was overturned based on the appellant's control over the project, risks undertaken, and responsibilities assumed, in line with the principles established in the Radhe Developers case. The department's appeal was dismissed, affirming the appellant's entitlement to the deduction despite the project approval being in the land owner's name. en-us Thu, 06 Mar 2014 00:00:00 +0530 Thu, 27 Mar 2014 08:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245356 The Tribunal upheld the CIT(A)'s decision, allowing the appellant's claim under section 80IB(10) for the Assessment Year 2010-11. The disallowance of deduction was overturned based on the appellant's control over the project, risks undertaken, and responsibilities assumed, in line with the principles established in the Radhe Developers case. The department's appeal was dismissed, affirming the appellant's entitlement to the deduction despite the project approval being in the land owner's name. Case-Laws Income Tax Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245356