https://www.taxtmi.com/caselaws?id=250204 Deduction under section 80IB(10) could not be refused merely because a purchaser later merged two adjacent residential units into one larger unit. Each unit had been approved by the local authority with built-up area within the statutory limit and was independently usable as a residential unit. The amended restriction on allotment of multiple units to specified family members was not applicable for the relevant assessment year, so the later merger did not affect eligibility for the pre-amendment period. The deduction was therefore available on these facts. en-us Fri, 18 Jul 2014 00:00:00 +0530 Tue, 05 Aug 2014 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250204 Deduction under section 80IB(10) could not be refused merely because a purchaser later merged two adjacent residential units into one larger unit. Each unit had been approved by the local authority with built-up area within the statutory limit and was independently usable as a residential unit. The amended restriction on allotment of multiple units to specified family members was not applicable for the relevant assessment year, so the later merger did not affect eligibility for the pre-amendment period. The deduction was therefore available on these facts. Case-Laws Income Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250204