https://www.taxtmi.com/highlights?id=56609 Deduction u/s. 80IB(10) - housing projects - land owner - It has not established either before the lower authorities or before us that it had undertaken developmental activities either as a Owner or as a Developer or Jointly. As a owner of the land , there was no risk to the assessee and its interest was in the realisation of the potentialities by way of encashing the past investment made etc. - AT en-us Sat, 06 Feb 2021 10:53:51 +0530 Sat, 06 Feb 2021 10:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56609 Deduction u/s. 80IB(10) - housing projects - land owner - It has not established either before the lower authorities or before us that it had undertaken developmental activities either as a Owner or as a Developer or Jointly. As a owner of the land , there was no risk to the assessee and its interest was in the realisation of the potentialities by way of encashing the past investment made etc. - AT Highlights Income Tax Sat, 06 Feb 2021 10:53:51 +0530 https://www.taxtmi.com/highlights?id=56609