https://www.taxtmi.com/caselaws?id=379381 The High Court upheld the Tribunal's decision to allow the deduction under Section 80IB(10) to the landowner, emphasizing the landowner's integral role in the development process and eligibility for the benefit. The Court rejected the Revenue's appeal challenging the Tribunal's order under Section 263, stating that the revision was based on a mere change of opinion, which is not a valid ground for revision. The Court dismissed the appeal, finding no substantial question of law and affirming the Tribunal's decision in favor of the landowner. en-us Fri, 15 Mar 2019 00:00:00 +0530 Wed, 01 May 2019 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379381 The High Court upheld the Tribunal's decision to allow the deduction under Section 80IB(10) to the landowner, emphasizing the landowner's integral role in the development process and eligibility for the benefit. The Court rejected the Revenue's appeal challenging the Tribunal's order under Section 263, stating that the revision was based on a mere change of opinion, which is not a valid ground for revision. The Court dismissed the appeal, finding no substantial question of law and affirming the Tribunal's decision in favor of the landowner. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379381