https://www.taxtmi.com/caselaws?id=211662 HC allowed the assessee's claim for deduction under s.80IB(10), rejecting Revenue's contentions. The court held building E was not an extension of the earlier project and municipal approval did not treat it as such. Section 80IB(10) requires a minimum one-acre plot but does not mandate the plot be vacant or limit the number of housing projects on it; projects meeting statutory conditions qualify for deduction. The HC also found no merger of two ground-floor flats to breach the 1,000 sq. ft. unit limit. Appeals were decided for the assessee against the Revenue and disposed of with no order as to costs. en-us Wed, 28 Mar 2012 00:00:00 +0530 Mon, 22 Jun 2026 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211662 HC allowed the assessee's claim for deduction under s.80IB(10), rejecting Revenue's contentions. The court held building E was not an extension of the earlier project and municipal approval did not treat it as such. Section 80IB(10) requires a minimum one-acre plot but does not mandate the plot be vacant or limit the number of housing projects on it; projects meeting statutory conditions qualify for deduction. The HC also found no merger of two ground-floor flats to breach the 1,000 sq. ft. unit limit. Appeals were decided for the assessee against the Revenue and disposed of with no order as to costs. Case-Laws Income Tax Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211662