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2017 (2) TMI 1187 - AT - Income TaxDeduction u/s 80IB(10) - Held that:- The reasons assigned by the Assessing Officer and noticed in this order have not been approved by the Hon’ble High Court’s in the case of Radhe Developers (2011 (12) TMI 248 - GUJARAT HIGH COURT) for denying the benefit on ground that the assesse did not develop the project as developer rather worked as a contractor. It can be inferred from the material available on record and discussed by the Ld. first Appellant authority, that assessee has developed the project as developer. - Decided against revenue
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