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2013 (7) TMI 293 - HC - Income TaxDeduction u/s 80IB(10) - housing projects - legal relationship between the assessee and the end user of the units was that of work contract ? - Held that - Following the decision of Commissioner of Income-Tax Vs. Radhe Developers 2011 (12) TMI 248 - GUJARAT HIGH COURT - Decided against Revenue.
The Gujarat High Court dismissed a Tax Appeal by the revenue regarding deduction claimed under Section 80IB(10) of the Income Tax Act. The court referred to a previous case where a similar issue was decided in favor of the assessee, leading to the dismissal of the appeal.
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