Balconies Excluded from Built-Up Area in Sec 80-IB(10) Case, Affecting Tax Deduction Eligibility for 16 Flats.

Deduction u/s 80-IB(10) - The balcony areas, which were added as forming part of the built of area of the 16 flats which were considered as exceeding the built up area of 1500 sq.ft., were common areas and had to be excluded while measuring the built up area - AT .....

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