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2016 (11) TMI 1146 - AT - Income TaxDisallowance of claim made u/s 80IB - Held that:- As in the case of assessee for Asst. Year 2004-05, we observe that the assessee should be allowed deduction u/s 80IB(10) even when the assessee is not the owner of the land but owns rights and responsibilities with the land owner puts the assessee as de facto owner of the land and development of the project is not merely of works contractors.
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