TMI BlogCourt Rules in Favor of Revenue on Deductions for Unutilized Floor Space Index u/ss 80IB(10) and 80IB(1.Deduction u/s 80IB(10) r.w. section 80IB(1) – Profits derived from sale of unutilized FSI – none of the assessees have made any special ground for non-utilization of the FSI - decided in favor of revenue - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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