https://www.taxtmi.com/highlights?id=21463 Deduction u/s 80IB(10) - option to merge flats - It is undisputed fact that few 1-BHK flats remain so without any merger despite the provision of ‘hole’ left and others are merged into duplex during the post sale using such provision - deduction allowed - AT en-us Mon, 19 Jan 2015 10:36:54 +0530 Mon, 19 Jan 2015 10:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21463 Deduction u/s 80IB(10) - option to merge flats - It is undisputed fact that few 1-BHK flats remain so without any merger despite the provision of ‘hole’ left and others are merged into duplex during the post sale using such provision - deduction allowed - AT Highlights Income Tax Mon, 19 Jan 2015 10:36:54 +0530 https://www.taxtmi.com/highlights?id=21463