Deduction Granted u/s 80IB: Shopping Area Less Than 10% of Total Project Qualifies Entire Project for Tax Benefit.

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....Deduction u/s 80IB - Once it is accepted that the shopping area of the assessee's this project was below 10% of the total project area, 80IB deduction has to allowed the assessee for the whole project and no disallowance can be made with regard to shops.... - AT....