Assessee is entitled for proportionate deduction u/s 80-IB towards flats having built up area of upto 1,500 square feet

INCOME TAX : Where assessee developer exceeded area of 1500 square feet of 26 flats in a housing project, assessee would be entitled to benefit of deduction under section 80-IB(10) proportionately in respect of other flats having built up area of upto 1,500 square feet

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