Where assessee had violated provisions of section 80-IB(10)(C) in respect of two units of housing project, denial of deduction under section 80-IB would be limited only to said two units and for balance units assessee would be entitled to deduction

Paras Builders[2015] 58 taxmann.com 286 (Pune - Trib.)MARCH  31, 2015 
Assessing Officer disallowed deduction on ground that assessee had violated provisions of section 80-IB(10)(c) by amalgamating two row houses, covered area of which was more than 1500 sq. ft. which is condition stipulated in section 80-IB(10)(c) - Whether merely because assessee had violated provisions of section 80-IB(10)(c) in respect of two units, deduction under section 80-IB(10) could not be denied in entirety and assessee was entitled to said deduction in respect of balance units which had been constructed as per conditions laid down in section 80-IB(10)(c) - Held, yes [Para 11] [In favour of assessee]