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2021 (9) TMI 951 - ITAT CHANDIGARHDeduction u/s 80IB(10) on pro rata basis - Few/some units satisfying the condition of the built-up area - HELD THAT:- Assessee is entitled to claim proportionate relief in respect of units satisfying the condition of the built-up area. In the case of ITO vs. Paras Builders [2015 (6) TMI 286 - ITAT PUNE] held that where the assessee had violated provisions of section 80-IB(10)(C) in respect of two units of housing project, denial of deduction u/s 80IB would be limited only to said two units and for balance units assessed would be entitled to deduction. Similarly, in the case of Om Swami Smaran Develpoers (P) Ltd.[2018 (1) TMI 1646 - ITAT MUMBAI] of the Tribunal has held that where the assessee developer had allotted three flats in a housing project to a single person in violation of section 80 IB(10)(f) of the Act, the assessee would be entitled to deduction in respect of the remaining flats. In the present case, since the assessee had claimed full deduction u/s 80IB(10) of the Act, without complying with the conditions laid down in respect of certain units, the Ld. CIT(A) has accepted the arguments advanced on the alternative ground in the light of the cases relied upon by the assessee and directed the AO to allow the deduction on proportionate basis. - Decided against revenue.
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