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2016 (7) TMI 527 - GUJARAT HIGH COURTDeduction u/s.80IB(10) r.w.s. 80IB(1)- title of lands not passed - Held that:- Considering the decision of this Court in the case of Radhe Developers (2011 (12) TMI 248 - GUJARAT HIGH COURT) and Swastik Associates (2014 (5) TMI 708 - GUJARAT HIGH COURT), the questions, which are raised in the present appeals are required to be answered in favour of the assessee as held that assessees are entitled to benefit under section 80IB(10) even where title of lands had not passed on to assessees and in some cases, development permissions may also have been obtained in name of original land owners. Since the facts in the present matters are identical, disallowance is required to be deleted and the order of the Tribunal is required to be confirmed. - Decided in favour of assessee
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