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Jan 16, 2026
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Lady signs POA with land owner, builds flats on land and sells, claims Rs 13 crore tax deduction, I-T dept sends notice; She fights back and wins in HC
On December 1, 2025, the Madras High Court upheld ITAT Chennai's order, stating that a taxpayer can claim deduction under Section 80-IB without needing to own the land for this tax benefit. The Madras High Court held that ownership of land is not a mandatory condition for claiming deduction under Section 80-IB(10) of the Income-tax Act. Thus the high court held:
A developer need not be the land owner to claim Section 80-IB(10) deduction.
What matters is who actually develops the housing project, not whose name the land stands in.
Summary of the judgement
On December 1, 2025, Smt Rajini won the case in Madras High Court. She was represented by M/s A.S.Sriraman.
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