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2021 (11) TMI 640 - RAJASTHAN HIGH COURTDeduction u/s 80IB - Whether assessee has not built the housing project ? - joint development agreement - HELD THAT:- As the assessee has actively participated in completing the project and was not merely a land owner. The Karnataka High Court in its order in CIT Vs. M/s Shravanee Construction [2012 (7) TMI 88 - KARNATAKA HIGH COURT] while dealing with the similar circumstances, has held that the assessee is entitled for deduction under Section 80IB.
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