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2013 (10) TMI 981 - AT - Income TaxAllowance of deduction u/s 80IB of the Income Tax Act – construction of housing and other projects - asssessee was not the owner of land - Held that:- Reliance has been placed on the decision in the case of M/s. Radhe Developers, wherein it has been held that assessee developer is having dominant control over the land in question – Also, assessee developer was bearing entire risk and entitled to the entire reward – Assessee in the past has been allowed the benefit of deduction u/s. 80IB(10) and the benefit has not been withdrawn by the court . Further, since the facts of the case in the year under appeal are identical to that of earlier years, respectfully following the aforesaid order of the Co-ordinate Bench of earlier years, deduction allowed – Decided against the Revenue.
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