Gujarat HC affirms sec. 80-IB(10) relief even when both land and development project weren’t in name

IT: In view of order passed in case of CIT v. Radha Developers [2012]341 ITR 403/204 Taxman 543/17 taxmann.com 156 (Guj.), Tribunal was justified in allowing deduction claimed under section 80-IB(10) to assessee-builder in respect of developing a housing project even though neither land nor development permission was in name of builder