Madras High Court Allows Tax Deductions Under Section 80-IB Without Land Ownership

The Madras High Court ruled on December 1, 2025, that taxpayers can claim deductions under Section 80-IB(10) of the Income-tax Act without owning the land, supporting a prior ITAT Chennai decision. This ruling benefits Smt Rajini, who developed a housing project through a Power of Attorney and claimed around Rs 13 crore in tax deductions, which the Income Tax Department had initially disallowed. The court emphasized that the key factor is who develops the project, not land ownership.