Allowability of deduction U/s. 80IB(10) on construction of units more than the permitted

Brief Facts of the Case and Question Brief Facts:The assessee has filed its return of income on 31-12-2006 declaring total income at Rs. Nil. The assessee had claimed deduction at Rs. 1,91,400/- u/s. 80IB(10) of the income tax act. The Point of issue was the assessee has carried out the construction in violation of the original plan passed by AUDA and therefore violated the condition of section 80IB(10). Question Raised: 1 Whether the condition of section 80IB(10) is violated if assessee constructed units more than permitted? Contention of the Assessee The Assessee did not agree with the view...