Section 80-IB(10) Deduction Allowed: Assessee Can Claim Benefits Without Being Landowner, Taking on Project Risks and Rewards.

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....Claim of deduction u/s.80-IB (10) - As the assessee has executed the project undertaking the risks and rewards and therefore, the claim of Section-80IB(10) is justified. Needless to mention that "the appellant need not be the landowner for claiming deduction uls.80-IB(10) - AT....