Back to Articles
Tax & ComplianceTaxGuru

Income Tax | Flower Bed Area Cannot Be Included in Built-Up Area for Section 80IB(10) Deduction: Bombay HC

20 Sept 2026 · 6d agoBy CA Sandeep KanoiSource: TaxGuru

Bombay High Court holds that flower beds, service ducts, window projections and cupboard projections not forming habitable flat area are excluded while computing built-up area under section 80IB(10). The post Flower Bed Area Cannot Be Included in Built-Up Area for Section 80IB(10) Deduction: Bombay HC appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

Read on TaxGuru

More Articles