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2013 (2) TMI 630 - GUJARAT HIGH COURTDeduction u/s 80IB(10) - Housing project - HC uphold the order of ITAT in which ITAT directed the A.O. to look into the agreement entered into by the assessee with land owner and decide whether the assessee has in fact purchased the land for a fixed consideration from the land owner and assessee had developed the housing project at its own cost and risk involved in the project, in respect of the issue regarding deductions u/s. 80IB(10) r.w.s. 80IB(1) as claimed by the assessee.
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