2012 (7) TMI 972

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stressing on the requirement of ownership of the land to qualify for deduction u/s 80IB(10) – Held that:- SLP dismissed. HC order confirmed. [2011 (12) TMI 248 - GUJARAT HIGH COURT]. Assessee were ent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mr. A.S. Chandhiok,ASG. Mr. Arijit Prasad,Adv. Mr. Anandh Kannan,Adv. Ms. Anil Katiyar,Adv. O R D E R Delay condoned. The special leave petitions are dismissed. - - TaxTMI - TMITax - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X