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![Private Terrace attached with Flat is ‘Built-Up’ Area for the Purpose of Deduction u/s 80-IB(10): ITAT Chennai [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Private-Terrace-attached-with-Flat.jpg "Private Terrace attached with Flat is ‘Built-Up’ Area for the Purpose of Deduction u/s 80-IB(10): ITAT Chennai [Read Order]")
Private Terrace attached with Flat is ‘Built-Up’ Area for the Purpose of Deduction u/s 80-IB(10): ITAT Chennai [Read Order]
In a significant ruling, the ITAT Chennai held that the private open terrace attached with residential unit would form part of built-up area for the...