https://www.taxtmi.com/caselaws?id=177801 Eligibility for proportionate deduction under the relevant tax provision was upheld for a consolidated residential project containing some flats above and some below the 1500 sq.ft built-up threshold. The court applied the principle of proportionality and a purposive construction of the term housing project to hold that the presence of larger units in one block does not nullify deduction claims for the entire project; consequence: the assessee's claim was allowed on both proportionality and statutory construction grounds. A prior high-court precedent was followed in reaching this result. en-us Fri, 02 Nov 2012 00:00:00 +0530 Sun, 01 Feb 2026 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177801 Eligibility for proportionate deduction under the relevant tax provision was upheld for a consolidated residential project containing some flats above and some below the 1500 sq.ft built-up threshold. The court applied the principle of proportionality and a purposive construction of the term housing project to hold that the presence of larger units in one block does not nullify deduction claims for the entire project; consequence: the assessee's claim was allowed on both proportionality and statutory construction grounds. A prior high-court precedent was followed in reaching this result. Case-Laws Income Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177801