https://www.taxtmi.com/forum/issue?id=3597 Deduction under section 80IB(10) is contested after a purchaser's statement under section 131(1) alleged combination of adjacent units increasing unit sizes; the assessee holds completion and occupancy certificates for standalone residential units. Tribunal precedents indicate the exemption may be allowed on a pro rata basis for units that meet the statutory size requirement rather than being wholly denied, presenting a conflict between municipal documentary approvals and an oral statement as evidentiary bases. en-us Fri, 25 Nov 2011 16:47:30 +0530 Thu, 23 Jan 2025 15:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3597 Deduction under section 80IB(10) is contested after a purchaser's statement under section 131(1) alleged combination of adjacent units increasing unit sizes; the assessee holds completion and occupancy certificates for standalone residential units. Tribunal precedents indicate the exemption may be allowed on a pro rata basis for units that meet the statutory size requirement rather than being wholly denied, presenting a conflict between municipal documentary approvals and an oral statement as evidentiary bases. Discussion-Forum Income Tax Fri, 25 Nov 2011 16:47:30 +0530 https://www.taxtmi.com/forum/issue?id=3597