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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Housing project deduction eligibility limited by carpet area caps, stamp duty value ceiling and project conditions for newly approved projects.</h1> Eligibility for deduction under section 80-IBA for housing projects approved on or after the specified approval date is limited by several conditions: minimum plot size and sole-project requirement on the plot; carpet area caps for residential units that differ by metro or other locations; a stamp duty value ceiling per unit; prohibition on multiple allotments to the same individual or close family; mandatory utilisation of a prescribed minimum proportion of permissible floor area ratio; and maintenance of separate books of account. The amendment also defines 'stamp duty value.'

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