https://www.taxtmi.com/caselaws?id=179476 The Court dismissed the Tax Appeal filed by the Revenue challenging the judgment of the Income Tax Appellate Tribunal. The Court held that the assessee was entitled to the deduction under Section 80IB [10] of the Income Tax Act as the assessee had total control over the land and took the full risk in developing the housing project. Consequently, the addition made on account of disallowance of the deduction claimed by the Assessing Officer was deleted. en-us Tue, 30 Apr 2013 00:00:00 +0530 Wed, 02 Mar 2016 18:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179476 The Court dismissed the Tax Appeal filed by the Revenue challenging the judgment of the Income Tax Appellate Tribunal. The Court held that the assessee was entitled to the deduction under Section 80IB [10] of the Income Tax Act as the assessee had total control over the land and took the full risk in developing the housing project. Consequently, the addition made on account of disallowance of the deduction claimed by the Assessing Officer was deleted. Case-Laws Income Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179476