Partial Violations of Section 80IB(10) Don't Justify Full Deduction Denial for Income Tax Act Cases.

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....Pro-rata deduction u/s 80IB - merely because the assessee had violated the provisions of section 80IB(10)(c) of the Act in respect of two units i.e. row houses D-3 and D-4, the deduction under section 80IB(10) could not be denied in entirety. - AT....