Flower bed area not included in “built up area” to calculate eligible limit u/s 80IB(10)
September 15, 2026
Income Tax, Supreme Court
Flower bed area could not be included in the definition of “built up area” to calculate eligible limit of 1000 sq.ft. u/s 80IB(10). In a recent judgment Hon’ble Supreme Court has dismissed the SLP of the Revenue against the judgment of the Hon’ble High Court that flower bed …