2019 (5) TMI 526 - SCH - Income Tax

Deduction u/s 80IB 10 - assessee developer of the Housing Project - AO disallowed the claim mainly on the ground that the assessee was not the owner of the land and the approval of the project was not in the name of the assessee - HC held that merely because the land was held by the original owner when the housing development project was executed, would not be detrimental to the assessee's claim of deduction u/s 80IB(10) - HELD THAT - SLP dismissed.