https://www.taxtmi.com/caselaws?id=280177 Deduction under Section 80IB(10)(d) was treated as available where the assessee's agreement and related documents showed rights in the land and responsibility for construction through appointed agents, indicating a developer character rather than a mere contractor. The documentary recitals were treated as conclusive of the assessee's rights, and the Assessing Officer was not permitted to ignore the satisfaction recorded by the statutory authorities. On that basis, no substantial question of law was found in the Tribunal's affirmation of the Commissioner, and the deduction claim succeeded. en-us Fri, 31 Oct 2014 00:00:00 +0530 Tue, 23 Apr 2019 21:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280177 Deduction under Section 80IB(10)(d) was treated as available where the assessee's agreement and related documents showed rights in the land and responsibility for construction through appointed agents, indicating a developer character rather than a mere contractor. The documentary recitals were treated as conclusive of the assessee's rights, and the Assessing Officer was not permitted to ignore the satisfaction recorded by the statutory authorities. On that basis, no substantial question of law was found in the Tribunal's affirmation of the Commissioner, and the deduction claim succeeded. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280177