https://www.taxtmi.com/caselaws?id=263400 The Tribunal dismissed the Assessing Officer's appeals for AY 2007-08 and 2008-09, upholding the CIT(A)'s decision to grant the deduction under section 80IB(10) to the appellant. The Tribunal emphasized that fulfilling the conditions and bearing entrepreneurship risk in project execution make the appellant eligible for the deduction, irrespective of land ownership. en-us Fri, 21 Aug 2015 00:00:00 +0530 Wed, 02 Sep 2015 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263400 The Tribunal dismissed the Assessing Officer's appeals for AY 2007-08 and 2008-09, upholding the CIT(A)'s decision to grant the deduction under section 80IB(10) to the appellant. The Tribunal emphasized that fulfilling the conditions and bearing entrepreneurship risk in project execution make the appellant eligible for the deduction, irrespective of land ownership. Case-Laws Income Tax Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263400