Sec. 80-IB(10) applicable not for merely building housing project but also for developing & building housing project

S. 80-IB(10) deduction available to taxpayer who is not merely a land owner but carries on activities along with promoter for developing & building approved housing project

CIT  v. Shravanee Constructions (Karnataka High Court)

Section 80-IB(10) of the Act is applicable not for merely building housing project but for developing and building housing project.  In ter

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