Non-compliance in respect of hived off part of project does not dis-entitle deduction under Section 80IB(10)

Brief of the case:

ITAT Hyderabad in the case of Smt. Cherkuri vs. DCIT concluded that development of commercial complex by the buyer of plot area even if it is approved by the concerned authorities as the part of the project, could not be said to have been developed by the assessee as a part & parcel of the project.

Facts of the case:

The assessee is engaged in the business of real estate development

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