S. 80IB(10) : Housing projects- Allotment of more than one unit to members of same family-Allottees Later removing partitions and combining two flats into one-No breach of condition that each unit should not be of more than 1000 Sq. Ft. — Entitled to deduction.
PCIT v. Kores India Ltd. (2019) 414 ITR 47/ (2020) 274 Taxman 337 (Bom.) (HC)