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2012 (11) TMI 1121 - HC - Income TaxClaim deduction u/s.80IB(10) - Held that:- The open terrace area cannot form part of the built up area, in the result, the assessee would be entitled to deduction under Section 80-IB(10) of the Act. As far as the Revenue's contention that for the purpose of Section 80-IB(10) deduction, the assessee should have owned the property is concerned is liable to be rejected.
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