No denial of sec. 80-IB relief if built-up area of a few units exceeded set limits; HC grants pro-ra

IT: Where assessee engaged in property development claimed deduction under section 80-IB(10), Tribunal rightly concluded that assessee was entitled to pro rata deduction in respect of units which had built up area of less than 1500 sq. ft. and, thus, there could be no disallowance of entire claim if built area of some of units exceeded 1500 sq. ft.