Ownership of land not must to be eligible for deduction u/s. 80-IB(10)

HIGH COURT OF GUJARAT Commissioner of Income-tax versus Prathama Developers TAX APPEAL NO. 128 OF 2013 MARCH  28, 2013 ORDER Akil Kureshi, J.  Revenue is in appeal against judgment of the Income Tax Appellate Tribunal dated 20.7.2012 raising following question for our consideration: “Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in upholding the decision of the CIT(A) and thereby deleting the dis allowance under section 80-IB(10) without appreciating that the legal relationship between the assessee firm and the end user...