https://www.taxtmi.com/caselaws?id=466879 Entitlement to deduction under section 80IB(10) depended on whether the assessee acted as a developer or merely as a contractor, with the evidentiary record on land ownership, project approvals and completion certificate requiring closer scrutiny. The tribunal noted that the assessee had produced material supporting its claim that it purchased the land, obtained approvals and completion certificate in its own name, and developed the housing project, while the lower authorities had rejected the claim mainly because plots were sold before construction. As similar assessments for earlier years were pending, the matter was sent back to the Commissioner (Appeals) for fresh adjudication on all relevant evidence, without any final finding on the deduction claim. en-us Thu, 12 Jan 2017 00:00:00 +0530 Tue, 24 Feb 2026 11:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466879 Entitlement to deduction under section 80IB(10) depended on whether the assessee acted as a developer or merely as a contractor, with the evidentiary record on land ownership, project approvals and completion certificate requiring closer scrutiny. The tribunal noted that the assessee had produced material supporting its claim that it purchased the land, obtained approvals and completion certificate in its own name, and developed the housing project, while the lower authorities had rejected the claim mainly because plots were sold before construction. As similar assessments for earlier years were pending, the matter was sent back to the Commissioner (Appeals) for fresh adjudication on all relevant evidence, without any final finding on the deduction claim. Case-Laws Income Tax Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466879