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2019 (8) TMI 707 - HC - Income TaxDisallowance of the benefit under Section 80 IB on proportionate basis - deduction on 'pro rata' basis - HELD THAT:- As decided in own case [2015 (7) TMI 1302 - DELHI HIGH COURT] the provision is capable of being construed in a manner that is beneficial to the assessee by allowing the deduction on 'pro rata' basis to the number of residential units that have complied with the requirement of section 80 IB of the maximum built up area. In view of this, we do not find any infirmity in the order of the learned CIT(A) and direct the learned assessing officer to allow the claim of the assessee on 'pro rata' basis as directed by the Hon'ble Delhi High Court in assessee's own case for earlier years. Accordingly, the ground No. 1 of the appeal of the revenue is dismissed The Court is not informed of the Revenue having challenged the decision of this Court in the Assessee‟s own case for AY 2009-2010 referred to hereinbefore. In any event the Court finds the factual position in the present AY is not very different from that in the earlier AY. - No substantial question of law.
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