Carpet area proof under section 80IBA sustained deduction where approved records outweighed brochure-based measurements and no contrary evidence was produced.

Deduction under section 80IBA could not be denied where the assessee substantiated compliance with the statutory carpet area limit through the approved plan, engineer's certificate, RERA-related particulars and building use permission, all showing that the residential unit remained within the prescribed threshold. The Revenue relied mainly on brochure-based measurements and produced no contrary material or valuation report to prove excess area. On that evidentiary basis, the disallowance was held unsustainable in law and the assessee's entitlement to the deduction was upheld.

---

---

Issues: Whether the Revenue was justified in challenging the deletion of the disallowance of deduction under section 80IBA on the ground that the residential unit exceeded the prescribed carpet area limit.

Analysis: The deduction under section 80IBA depends on the statutory definition of carpet area, which refers to clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016. The assessee supported the claim with the approved plan, engineer's certificate, RERA-related particulars, and the building use permission issued by the local authority, all showing that the unit's carpet area was within the prescribed limit. The Revenue did not produce any contrary material or a valuation report to establish that the flat area exceeded the statutory threshold, and the disallowance was based mainly on brochure-based measurements.

Conclusion: The deletion of the disallowance was in law, and the assessee remained entitled to the deduction under section 80IBA.

Final Conclusion: The Revenue's challenge failed, and the disallowance of deduction was not sustained.

Ratio Decidendi: Where the assessee substantiates compliance with the statutory carpet area requirement through approved records and the Revenue adduced no reliable contrary evidence, deduction under section 80IBA cannot be denied on conjectural or brochure-based measurements.

---