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![Land Owner not entitled to Deduction u/s 80-IB(10) if no cost incurred towards any Developmental Activity [Read Order] Land Owner not entitled to Deduction u/s 80-IB(10) if no cost incurred towards any Developmental Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Landowner-developmental-activity-Taxscan.jpg)
Land Owner not entitled to Deduction u/s 80-IB(10) if no cost incurred towards any Developmental Activity [Read Order]
The Income Tax Appellate on January 28, 2021, held that a mere landowner is not entitled to the deduction u/s 80-IB(10) if they have not incurred any...