https://www.taxtmi.com/caselaws?id=178959 The Tribunal upheld the CIT(A)'s decision to allow the assessee's claim for deduction under section 80IB(10) of the Act, amounting to Rs. 3,61,25,632. The Revenue's appeal was dismissed as the appellant demonstrated dominant control over the project, bore all risks, purchased the land, and developed the housing project without a fixed remuneration agreement. The Tribunal found the CIT(A)'s analysis sound, relying on the development agreement, relevant precedents, and absence of a joint venture with the landowner. en-us Fri, 08 May 2015 00:00:00 +0530 Wed, 17 Feb 2016 10:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178959 The Tribunal upheld the CIT(A)'s decision to allow the assessee's claim for deduction under section 80IB(10) of the Act, amounting to Rs. 3,61,25,632. The Revenue's appeal was dismissed as the appellant demonstrated dominant control over the project, bore all risks, purchased the land, and developed the housing project without a fixed remuneration agreement. The Tribunal found the CIT(A)'s analysis sound, relying on the development agreement, relevant precedents, and absence of a joint venture with the landowner. Case-Laws Income Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178959