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2016 (5) TMI 574 - AT - Income TaxEligibility of deduction u/s.80IB(10) - Held that:- Respectfully following the decision of Hon. Jurisdictional High Court in the case of CIT vs. Radhe Developers (2011 (12) TMI 248 - GUJARAT HIGH COURT) and applying the ratio of the decision to the facts of the case before us, we are of the considered opinion that assessee is a developer of the project and not merely a works contractor and is eligible for deduction u/s 80IB(10) of the Act - Decided in favour of assessee.
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