No denial of sec. 80-IB relief for entire housing project just because area of one unit exceeded upper limit: SC

INCOME TAX: Where High Court upheld Tribunal's order allowing assessee's claim for deduction under section 80-IB by taking a view that simply because out of several units included in housing project, only in one of them, constructed area exceeded upper limit; that too, by a small margin, deduction claimed could not be denied in respect of entire housing project, SLP filed against said order was to be dismissed

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