https://www.taxtmi.com/caselaws?id=172941 The Gujarat High Court held that the deduction under sections 80IB(10) and 80IB(1) could not be allowed to the assessee as the approval and completion certificate were granted to the landowner, not the assessee, and the transfer of dwelling units was also done by the landowner, not the assessee. The Tax Appeal was dismissed in favor of the revenue authorities. en-us Tue, 13 Dec 2011 00:00:00 +0530 Tue, 29 Aug 2017 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172941 The Gujarat High Court held that the deduction under sections 80IB(10) and 80IB(1) could not be allowed to the assessee as the approval and completion certificate were granted to the landowner, not the assessee, and the transfer of dwelling units was also done by the landowner, not the assessee. The Tax Appeal was dismissed in favor of the revenue authorities. Case-Laws Income Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172941