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Taxpayer Entitled to Section 80IB(10) Deduction Even if Two Adjacent Flats Are Combined into One Unit.

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Full Text of the Document

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....Deduction u/s 80IB(10) cannot be denied to the Assessee on the ground that two flats as per approved plan lying adjacent to each other have been combined into one flat and owned by one owner or jointly with some of the members of his family - AT....

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