Tax Deduction Eligibility Upheld for 204 Units u/s 80IB(10) Despite Non-Construction of 9 Units.

Eligibility for claiming deduction u/s. 80IB(10) - 5 units were left out to make space for construction of septic tank. The non-construction of 9 units, in our considered view will not render 204 completed units in-eligible for the claim of deduction u/s. 80IB(10) - deduction allowed - AT .....

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