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<h1>Special Leave Petition Dismissed; Delay Condoned; Respondent Non-Appearance</h1> The SC of India dismissed the Special Leave Petition, condoned delay, and disposed of pending applications as the Respondent did not appear. - TMI Addition u/s 80IB [10] - would an assessee be correct in contending that in many of the units in the housing project, the constructed area may exceed 1500 sq.ft., disallowance or deduction should relate to such unit and the remaining which fulfilled the necessary condition; including the limit of the constructed area, must be granted the benefit? - HELD THAT:- SLP dismissed. The Supreme Court of India dismissed the Special Leave Petition in the case. Delay was condoned, and pending applications were disposed of. The Respondent did not appear.