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    <title>Landowners as Profit Partners in Housing Projects Eligible for Tax Deductions u/s 80IB(10) Despite Non-Involvement in Construction.</title>
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    <description>Deduction u/s 80IB(10) - benefit to land owner who is partner in profit with developer - Nothing in Section 80IB(10) to deny the benefit of Deduction - Merely because the land owner does not undertake the construction work himself</description>
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      <description>Deduction u/s 80IB(10) - benefit to land owner who is partner in profit with developer - Nothing in Section 80IB(10) to deny the benefit of Deduction - Merely because the land owner does not undertake the construction work himself</description>
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