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2012 (7) TMI 89 - HC - Income TaxWhether assessee is entitled for reduction under Section 80-IB(10) of the Act - flats were exceeding 1500 sq. ft. of built up area contrary to Section 10-IB(10) of the Act – Held that:- Residential units and the built up area of the residential units, even in the case of disputed flats do not exceed 1500 sq. ft. - appeal by revenue stands dismissed.
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