Allowability of deduction u/s 80IB(10) and 80IB(1) – It does not ...
Case Laws Income Tax
December 1, 2014
Allowability of deduction u/s 80IB(10) and 80IB(1) – It does not provide that the land must be owned by the assessee seeking such deductions - it can be seen from the terms and conditions that the assessee had taken full responsibilities for execution of the development projects and have not acted only as a works contractor - deduction allowed - HC
View Source