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Tribunal Affirms Eligibility for Section 80IB(10) Benefits Without Land Title Transfer for Assessees.

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....Tribunal committed no error in holding that the assessees were entitled to the benefit u/s 80IB(10) of the Act even where the title of the lands had not passed on to the assessees and in some cases, the development permissions may also have been obtained in the name of the original land owners - HC....