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Deduction u/s 80IB(10) - housing project having buildings A,B,C,D,E & F out of which A & B complete in all respects and other handed over to land lords - completion certificates issued for less than area as per sanctioned plan - The assessee had claimed deduction in respect of the income arising out of sale of construction only for which completion certificates were issued - deduction allowable

Income Tax
15-6-2019

Deduction u/s 80IB(10) - housing project having buildings A,B,C,D,E & F out of which A & B complete in all respects and other handed over to land lords - completion certificates issued for less than area as per sanctioned plan - The assessee had claimed deduction in respect of the income arising out of sale of construction only for which completion certificates were issued - deduction allowable

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