Commissioner of Income Tax (Appeals) correctly denied deductions for duplex flats exceeding 1,000 sq ft u/s 80IB(10).

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....Deduction u/s 80IB(10) – Whether the CIT(A) erred in holding that 1BHK flats where-ever converted into duplex had built up areas of more than 1000 sq ft and such flats exceeded the limits u/s 80IB(10) - Held Yes - AT....