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    Deduction u/s.80IB(10) - when the assessee claimed the deduction...

    Deduction u/s 80IB(10) allowed for residential units under 1500 sq ft, regardless of development permission details.

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    Income TaxMarch 31, 2020Case LawsHC

    Deduction u/s.80IB(10) - when the assessee claimed the deduction with respect to the residential units, which are having built up area less than 1500 sq.ft, the condition laid down under section 80IB(10)(c) is fulfilled. Therefore, whether such development permission includes the area for the residential units, which are more than 1500 sq.ft. would not be relevant for deciding eligibility to deducting under section 80IB(10) of the Act.

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