Benefit u/s 80-IB(10) would be available if the developer has ...
Income Tax
November 4, 2013
Benefit u/s 80-IB(10) would be available if the developer has dominant control over the project and has developed the land at its own cost and risk and the benefit would be denied if the assessee had entered into an agreement for a fixed remuneration as a contractor to construct or develop the project on behalf of the land owner - AT
View Source