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2014 (1) TMI 1083 - HC - Income TaxDeduction u/s 80IB - Held that:- Decision in Commissioner of Income- Tax v. Radhe Developers [2011 (12) TMI 248 - GUJARAT HIGH COURT] followed - For special deduction u/s. 80IB(10) of the Act, ownership of property is not a condition precedent - the assessee is entitled to the benefits u/s. 80IB(10) of the Act even where the title of the lands had not passed on to the assessee and in some cases the development permission may also have been obtained in the name of the original land owners - Decided against Revenue.
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