https://www.taxtmi.com/caselaws?id=415644 The appellant's claim for deduction under Section 80IB(10) of the Income Tax Act was rejected as the utility rooms were deemed integral parts of the residential flats and not independently sellable units. The Tribunal and Court affirmed that the utility rooms were not separate units, leading to the dismissal of the appeal and the connected application. en-us Wed, 01 Dec 2021 00:00:00 +0530 Fri, 10 Dec 2021 08:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415644 The appellant's claim for deduction under Section 80IB(10) of the Income Tax Act was rejected as the utility rooms were deemed integral parts of the residential flats and not independently sellable units. The Tribunal and Court affirmed that the utility rooms were not separate units, leading to the dismissal of the appeal and the connected application. Case-Laws Income Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415644