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2015 (3) TMI 452 - HC - Income TaxEntitlement for deduction under Section 80IB - ITAT allowed the claim - Held that:- As the assessee started one single housing project with different blocks and each building block was not separated by metes from the other blocks and the flat owners of the different blocks enjoy the common recreational facilities and amenities. In the circumstances, the Tribunal correctly agreed with the assessee. See CIT v VANDANA PROPERTIES [2012 (4) TMI 54 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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