Common area has to be excluded while computing built-up area for benefit u/s. 80-IB(10)

HIGH COURT OF KARNATAKA

CIT v/s.  Raghavendra Constructions

IT Appeal No. 177 of 2011

February 28, 2012

JUDGMENT

N. Kumar, J. – The revenue has preferred this appeal challenging the order passed by the Tribunal wherein it has been held that the assessee is entitled to claim deduction under Section 80-IB (10) of the

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