Sec. 80-IB – If both commercial and residential units are built, proportionate deduction to extent of compliance, would be allowed

HIGH COURT OF MADRAS

Commissioner of Income-tax

Versus

Arun Excello Foundations (P.) Ltd.

Tax Case (Appeal) Nos. 1348 & 1349 of 2007

Date of Pronouncement – October 18, 2012

JUDGMENT

Mrs. Chitra Venkataraman, J. – The Revenue is on appeal against the order of

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