Held that the area of balconies open to sky is not to be considered as part of built -up area of a particular residential unit , denial of exemption is not justified on the ground that built area exceeded 1000 sg. Feet . The Tribunal also held that project completion method regularly followed cannot be rejected . (AY. 2012 -13) ( ITA No. 3569/ Del/ 2016 dt. 24 -4 -2024 )
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