Claim of deduction u/s 80IB(10) of the Act – Scope of the term ...
Courtyards Excluded from "Built-Up Area" in Section 80IB(10) of Income Tax Act for Deduction Claims Calculation.
April 3, 2014
Case Laws Income Tax HC
Claim of deduction u/s 80IB(10) of the Act – Scope of the term Built up area - the area of courtyard cannot be included to calculate the built-up area in terms of Section 80- IB(10) of the Act - HC
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