Deduction U/s 80 IB

CA HARISH KUMAR (ACA, B.Com(Hons.)) (80 Points)

07 December 2009  

A company engaged in the business of developing and building housing projects. Its some residential units are satisftying the conditions given under section 80 IB and some are not. Is it possible to claim deduction under section 80 IB on proportionate basis only in respect of those units which satsisfy the conditions given ? Please give me sugesstion.