https://www.taxtmi.com/highlights?id=49717 Disallowance of deduction claimed u/s 80-IB(10) - When the third party individuals are partners in the assessee-firm apart from the children of the land owners, the contention of the Revenue that the land in question was transferred to the partnership firm at a guideline value in order to increase the profit of the assessee-firm so as to claim deduction u/s 80-IB(10) has no merit at all. en-us Mon, 14 Oct 2019 11:24:21 +0530 Mon, 14 Oct 2019 11:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49717 Disallowance of deduction claimed u/s 80-IB(10) - When the third party individuals are partners in the assessee-firm apart from the children of the land owners, the contention of the Revenue that the land in question was transferred to the partnership firm at a guideline value in order to increase the profit of the assessee-firm so as to claim deduction u/s 80-IB(10) has no merit at all. Highlights Income Tax Mon, 14 Oct 2019 11:24:21 +0530 https://www.taxtmi.com/highlights?id=49717