Deduction u/s. 80IB(10) cannot be denied even if area of housing project is less than 1 acre or for non ownership of land

CA Sandeep Kanoi

Deduction u/s. 80I1B(10) on housing project at Damodar Residency has been denied primarily on two counts­(i) the area of the housing project is less than 1 acre, and (ii) the land on which the housing project has been developed doe

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