https://www.taxtmi.com/caselaws?id=247294 The Tribunal allowed the Assessee's appeals and dismissed the Revenue's appeals, holding that the Assessee is eligible for the deduction under section 80IB(10). Despite not being the legal owner of the land and having separate agreements for land and construction, the Assessee demonstrated dominant control over the housing projects, bore associated risks, and fulfilled all necessary conditions, as established in previous judicial precedents. en-us Fri, 02 May 2014 00:00:00 +0530 Wed, 07 May 2014 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247294 The Tribunal allowed the Assessee's appeals and dismissed the Revenue's appeals, holding that the Assessee is eligible for the deduction under section 80IB(10). Despite not being the legal owner of the land and having separate agreements for land and construction, the Assessee demonstrated dominant control over the housing projects, bore associated risks, and fulfilled all necessary conditions, as established in previous judicial precedents. Case-Laws Income Tax Fri, 02 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247294