https://www.taxtmi.com/caselaws?id=261238 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, allowing the assessee's deduction claim under Section 80IB(10) of the Income Tax Act. The Tribunal found that the assessee met all requirements, had dominant control over the land, and fulfilled conditions for claiming the deduction. It dismissed the Revenue's appeal, emphasizing the assessee's role as a developer, not just a contractor, in the housing project. The decision aligned with the precedent set in the previous assessment year, affirming the assessee's entitlement to the deduction. en-us Thu, 30 Apr 2015 00:00:00 +0530 Tue, 07 Jul 2015 06:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261238 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, allowing the assessee's deduction claim under Section 80IB(10) of the Income Tax Act. The Tribunal found that the assessee met all requirements, had dominant control over the land, and fulfilled conditions for claiming the deduction. It dismissed the Revenue's appeal, emphasizing the assessee's role as a developer, not just a contractor, in the housing project. The decision aligned with the precedent set in the previous assessment year, affirming the assessee's entitlement to the deduction. Case-Laws Income Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261238