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Courtyards Excluded from "Built-Up Area" in Section 80IB(10) of Income Tax Act for Deduction Claims Calculation.
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....Claim of deduction u/s 80IB(10) of the Act – Scope of the term Built up area - the area of courtyard cannot be included to calculate the built-up area in terms of Section 80- IB(10) of the Act - HC....
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