https://www.taxtmi.com/highlights?id=20848 Allowability of deduction u/s 80IB(10) and 80IB(1) – It does not provide that the land must be owned by the assessee seeking such deductions - it can be seen from the terms and conditions that the assessee had taken full responsibilities for execution of the development projects and have not acted only as a works contractor - deduction allowed - HC en-us Mon, 01 Dec 2014 11:50:45 +0530 Mon, 01 Dec 2014 11:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20848 Allowability of deduction u/s 80IB(10) and 80IB(1) – It does not provide that the land must be owned by the assessee seeking such deductions - it can be seen from the terms and conditions that the assessee had taken full responsibilities for execution of the development projects and have not acted only as a works contractor - deduction allowed - HC Highlights Income Tax Mon, 01 Dec 2014 11:50:45 +0530 https://www.taxtmi.com/highlights?id=20848