https://www.taxtmi.com/caselaws?id=298198 The Tribunal allowed the appeal of the assessee, holding that despite separate agreements for land sale and construction, the assessee qualified as a builder or developer and was eligible for the deduction under section 80IB(10) of the Act. The Tribunal referred to previous decisions and principles, setting aside the CIT(A) order and deleting the disallowance of the claim. The Tribunal found in favor of the assessee, emphasizing that meeting all other conditions allowed the assessee to claim the deduction under section 80IB(10) of the Act. en-us Wed, 29 Apr 2015 00:00:00 +0530 Wed, 20 Oct 2021 09:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298198 The Tribunal allowed the appeal of the assessee, holding that despite separate agreements for land sale and construction, the assessee qualified as a builder or developer and was eligible for the deduction under section 80IB(10) of the Act. The Tribunal referred to previous decisions and principles, setting aside the CIT(A) order and deleting the disallowance of the claim. The Tribunal found in favor of the assessee, emphasizing that meeting all other conditions allowed the assessee to claim the deduction under section 80IB(10) of the Act. Case-Laws Income Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298198