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2012 (12) TMI 1014 - HC - Income TaxDisallowance of deduction u/s 80IB(10) - Held that:- The assessee had claimed to have developed housing project and claimed such deduction. Revenue however, held belief that assessee was not the owner of the land and had developed the housing project for and on behalf of some other person. Tribunal relied on its own previous decision in case of Radhe Developers v. ITO [2007 (6) TMI 316 - ITAT AHMEDABAD] and ruled in favour of the assessee.
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