https://www.taxtmi.com/caselaws?id=179810 The Court held that the petitioner is entitled to the benefit under Section 80IA(4)(iv) as the section does not restrict the benefit to owners alone. The mere fact that the petitioner is a lessee does not disqualify them from claiming the deduction. The Court found that the CBDT had committed an error in rejecting the application based on the lease agreements and changes in project details. The Court allowed the writ petition, quashing the CBDT's order and directing them to grant approval under Section 10(23G) within eight weeks. en-us Fri, 28 Oct 2011 00:00:00 +0530 Tue, 19 Sep 2017 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179810 The Court held that the petitioner is entitled to the benefit under Section 80IA(4)(iv) as the section does not restrict the benefit to owners alone. The mere fact that the petitioner is a lessee does not disqualify them from claiming the deduction. The Court found that the CBDT had committed an error in rejecting the application based on the lease agreements and changes in project details. The Court allowed the writ petition, quashing the CBDT's order and directing them to grant approval under Section 10(23G) within eight weeks. Case-Laws Income Tax Fri, 28 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179810