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1 - 5 of 5 (0.27 seconds)The Commissioner Of Income Tax-I vs Radhe Developers - Opponent(S) on 13 December, 2011
6.3.3 Yet another ruling, the Hon'ble Gujarat High Court in
the case of CIT vs. Radhe Developers (341 ITR 403)(Guj), had
held that ownership of property is not a condition precedent for
ITA 115(Bang)/2012
Page 25 of 26
granting deduction u/s 80IB(10). The relevant finding of the
Hon'ble Gujarat High Court reads as follows:
The Income Tax Act, 1961
Section 2 in The Finance Act, 2018 [Entire Act]
Section 100 in The Finance Act, 2018 [Entire Act]
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