Built-up area verification controlled the deduction claim, and a valid revised return prevented revival on appeal.

Deduction under section 80IB(10) depended on factual verification of the residential units' built-up area, including treatment of common area and merged units. The Assessing Officer questioned whether the flats exceeded the statutory limit, and the assessee then filed a revised return withdrawing the claim. Because the revised return was filed within limitation and treated as valid, the assessment proceeded on that basis. The assessee could not revive the deduction before the appellate authority without first disproving the factual foundation for the withdrawal, and the principle allowing a fresh legal claim at the appellate stage did not apply where factual investigation was required.

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Issues: Whether the assessee was entitled to deduction under section 80IB(10) of the Income-tax Act, 1961, in respect of housing units alleged to exceed the prescribed built-up area limit, including the effect of section 80IB(14)(a) on exclusion of common area and the assessee's revised return withdrawing the claim.

Analysis: The claim turned on verification of the actual built-up area of the residential units, not on a pure question of law. The Assessing Officer had confronted the assessee with the view that the flats exceeded the statutory limit, whereupon the assessee filed a revised return and withdrew the deduction claim. The revised return was filed within limitation and was treated as valid, and the assessment was completed on that basis. In these circumstances, the assessee could not successfully revive the claim before the appellate authority without first disproving the factual basis on which the withdrawal was made. The principle permitting a fresh legal claim at the appellate stage did not assist the assessee because the dispute required factual investigation into measurements, including the treatment of common area and merged units.

Conclusion: The claim for deduction under section 80IB(10) was not able on the facts as presented, and the rejection of the deduction was upheld against the assessee.

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