2018 (7) TMI 1245 - SCH - Income Tax

Deduction u/s 80IB(10) - reason for holding assessee as the developer - whether specific development agreement entered into by assessee merely as land owner with another developer to execute and construct the flats on the land of the assessee? - Held that - SLP dismissed.

Summary

The Supreme Court of India dismissed the special leave petition as no grounds were found to interfere with the impugned order. Delay was condoned, and any pending applications were disposed of.