Deduction u/s 80IB(10) can be availed even if the land is not owned by the assessee and name of the assessee doesn’t appear in the permission granted by the local authority:

Assessee developed a housing project and claimed deduction u/s 80IB(10). AO observed that the assessee was neither the owner of the land nor its name appeared in the permission granted by the local authority. AO was of the view that the assessee had developed the housing project for and on behalf of some other person and hence he denied the deduction u/s 80IB(10). Tribunal allowed the said deduction in light of the decision in the case “CIT vs. Radhe Developers – 341 ITR 403 (Guj)”. On Revenue’s appeal, Hon’ble High Court observed that the decision in the case of Radhe Developers was challenged before the Hon’ble Supreme Court and such SLP came to be dismissed by the Hon’ble Apex Court vide its order dated 27/07/2012. Hence, the Revenue’s appeal in this case was also dismissed by the Hon’ble High Court.

[CIT Vs. SHREE RAM CONSTRUCTION - TAX APPEAL NO.430 of 2012 – GHC]