https://www.taxtmi.com/caselaws?id=180996 Deduction under Section 80IB(10) was considered available to an undertaking developing and building a housing project even where the assessee was not the landowner and the approval stood in a cooperative society's name, because land ownership is not a separate statutory . The relevant facts were that the assessee bore the land cost, exercised dominant control, developed the project at its own risk, and was not acting merely as a contractor. The project also satisfied the statutory conditions on plot size, built-up area, and completion before the stipulated date; the later building use permission was treated as procedural and not fatal to the claim. en-us Tue, 24 May 2011 00:00:00 +0530 Tue, 05 Apr 2016 18:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180996 Deduction under Section 80IB(10) was considered available to an undertaking developing and building a housing project even where the assessee was not the landowner and the approval stood in a cooperative society's name, because land ownership is not a separate statutory . The relevant facts were that the assessee bore the land cost, exercised dominant control, developed the project at its own risk, and was not acting merely as a contractor. The project also satisfied the statutory conditions on plot size, built-up area, and completion before the stipulated date; the later building use permission was treated as procedural and not fatal to the claim. Case-Laws Income Tax Tue, 24 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180996