Deduction u/s. 80IB(1) - Assessee was not the owner of the land and the approval of the project was not...

Deduction u/s. 80IB(1) - Assessee was not the owner of the land and the approval of the project was not in the name of Assessee - the section does not prescribe anywhere that the commencement certificate should be in the name of Assessee. - Admittedly the Assessee has developed the project. - Benefit of exemption / deduction cannot be denied - HC .....

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