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2016 (8) TMI 314 - ITAT AHMEDABADEligibility of deduction u/s. 80IB(10) - denial of clam for the reason that assessee was not the owner of the land, the permission was not received by the assessee and according to AO assessee was mere a “Contractor” who had entered into a development agreement with the land owners for the construction of the housing project - Held that:- We find that the ld.CIT(A) after considering the development agreement and the decisions rendered in the case of Radhe Developers (2011 (12) TMI 248 - GUJARAT HIGH COURT ) has given a finding that the facts in the present case of the assessee are identical to the case dealt with by the Hon’ble Gujarat High Court and he therefore relying on the decision cited in his order has allowed the claim of assessee. Before us, Revenue has not placed any contrary binding decision in its support. In view of the aforesaid facts, we see no reason to interfere with the order of the ld.CIT(A) - Decided in favour of assessee
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