A preparation of a subset of allogeneic T-lymphocytes that express only gamma chain and delta chain T-cell receptors (TCRs) and that are engineered to express a chimeric antigen receptor (CAR) targeting the immunoregulatory protein and tumor-associated antigen (TAA) B7-homologue 3 (B7-H3, CD276), with potential immunomodulating and antineoplastic activities. Upon administration, allogeneic anti-B7-H3 CAR gamma delta T-cells QH104 target and bind to B7-H3-expressing tumor cells, thereby inducing selective toxicity in B7-H3-expressing tumor cells. Gamma delta T-lymphocytes play a key role in the activation of the immune system and do not require major histocompatibility complex (MHC)-mediated antigen presentation to exert their cytotoxic effect. B7-H3, a type I transmembrane protein and a member of the B7 co-stimulatory protein superfamily, is overexpressed on certain tumor cell types and on various immune cells. It is a negative regulator of the T-cell activation and its overexpression plays a key role in tumor cell invasion and metastasis.