2010 (7) TMI 320

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ny of the orders that there was anything in the agreement which would place the assessee-respondnet in the position of a "contractor" rather than a "developer" - appeal is without merit and is accordingly dismissed - 16/2009 - - - Dated:- 20-7-2010 - THE ACTING CHIEF JUSTICE, MR. JUSTICE D.N. PATEL, JJ. For the Appellant : M/S.Deepak Roshan. 09/20.07.2010 Section 80IB(10) of the Income T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he agreement had been executed. It is not the case of the department that the assesseerespondent was not carrying out the development work/building or that some body else(owner) was carrying out such work either alone or along with the assessee. No finding has been recorded in any of the orders that there was anything in the agreement which would place the assessee-respondnet in the position of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X