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2023 (9) TMI 589 - ITAT MUMBAIDeduction u/s. 80IB(10) - proportionate deduction - assessee is carrying on slum rehabilitation project - assessee has claimed deduction which includes three flats which was allotted to one single person - HELD THAT:- We observe from the record that on similar facts on record the Coordinate Bench [2018 (1) TMI 1646 - ITAT MUMBAI] has considered the similar facts on record and adjudicated that assessee should be given proportionate basis of deduction on the other eligible business. We are inclined to grant relief to the assessee in this assessment year which is being the second year of claim of deduction by the assessee. Accordingly, we direct the AO to allow proportionate claim of the assessee u/s. 80IB(10) of the Act eliminating the three (3) flats allotted to Mr. Dwarkanath Tewari.
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