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2012 (10) TMI 679 - AT - Income TaxProportionate deduction u/s 80IB(10) - Flats having built up area of below 1000 sq. ft. - Held that:- As decided in Income-Tax Officer, Ward - 8(1), Nagpur. Versus Air Developers [2008 (5) TMI 333 - ITAT NAGPUR ] that if AO finds that the built-up area of some of the residential units is exceeding 1,500 sq. ft., he will allow the proportionate deduction under s. 80-IB(10) - in favour of assessee.
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