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    <title>Section 80IB(10) Deduction: Developers&#039; Land Ownership Not Required for Tax Deduction Eligibility.</title>
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    <description>Disallowance of claim of deduction u/s 80IB(10) - simply because the land was not owned by the developers it has consistently been held is not a relevant criteria to disallow the deduction claimed - AT</description>
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      <description>Disallowance of claim of deduction u/s 80IB(10) - simply because the land was not owned by the developers it has consistently been held is not a relevant criteria to disallow the deduction claimed - AT</description>
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