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2010 (7) TMI 320 - JHARKHAND HIGH COURTDeduction u/s 80IB - "contractor" versus "developer" - Assessee engaged in developing and building project - objection of the department that initially development work was started by the owner and later by the assessee - Held that: - No finding has been recorded in any of the orders that there was anything in the agreement which would place the assessee-respondnet in the position of a "contractor" rather than a "developer" - appeal is without merit and is accordingly dismissed
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