The deal will see the football club assume immediate ownership of the three stands in the ground, which cost over £6 million to build, including associated infrastructure.
The north and south stands were developed by the company in 2004/5, who have been leasing the stadium to the club ever since.
George Fraser, Chief Executive of Tulloch Homes, said the move will allow the company to focus on its core aim of building new houses.
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"As every Inverness Caley Thistle fan knows, Tulloch Construction built the north and south stands in just 47 days, bringing the current capacity to 7,500," he said.
"That was over a decade ago and when we completed the work we always hoped to one day be in a position where we could offer the stands to the club, enabling them to assume ownership and to safeguard the club's future.
"Following the buyout of Tulloch Homes last year, we commenced planning to hand the stands back to the club, and are delighted to be in a position to do so as part of our 90th year celebrations. This will allow us to focus on what we do best in the years ahead – building houses."
ICT chairman Kenny Cameron welcomed the offer from Tulloch Homes.
"It is a truly magnificent offer and I am sure I speak for all the fans, players and staff when I say that we are extremely fortunate to have Tulloch as a supporter," he said.
(LM)
