https://www.taxtmi.com/caselaws?id=296840 The Tribunal determined that the income from the housing project "Hampton Park" belonged to individual co-owners and not to an Association of Persons (AOP). Additionally, the deduction claimed under section 80IB(10) of the Income Tax Act, 1961, was allowed for the assessee based on previous rulings and the co-ownership status of the project developers. The Tribunal ruled in favor of the assessee, allowing the appeal. en-us Fri, 16 Apr 2021 00:00:00 +0530 Mon, 09 Aug 2021 08:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296840 The Tribunal determined that the income from the housing project "Hampton Park" belonged to individual co-owners and not to an Association of Persons (AOP). Additionally, the deduction claimed under section 80IB(10) of the Income Tax Act, 1961, was allowed for the assessee based on previous rulings and the co-ownership status of the project developers. The Tribunal ruled in favor of the assessee, allowing the appeal. Case-Laws Income Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296840