Assessees were entitled to the benefit u/s 80IB(10) even where ...
Assessees can claim benefits under Income Tax Act Section 80IB(10) without land title transfer; development permissions may be in original owner's name.
March 27, 2014
Case Laws Income Tax AT
Assessees were entitled to the benefit u/s 80IB(10) even where the title of the lands had not passed on to the assessees and in some cases, the development permissions may also have been obtained in the name of the original land owners - AT
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