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.