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The HC upheld the ITAT's decision affirming the CIT(A)'s direction to exclude service areas, window areas, window projections, and cupboard projections from the 'built up area' calculation under Section 80IB(10) for the 1000 sq.ft. eligibility limit. The court held that 'built up area' encompasses the carpet area and habitable projections but excludes common areas and non-habitable features. The flower bed area was correctly excluded as it lies outside the residential unit, is open to the sky, below floor level, and non-habitable. Service areas, used for building maintenance and inaccessible to flat owners, and unsafe window projections were also rightly excluded. The court found no substantial question of law warranting interference, confirming that the deductions under Section 80IB(10) must be computed based on habitable, enclosed areas, excluding ornamental or common spaces.
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