https://www.taxtmi.com/caselaws?id=179329 Deduction under section 80IB(10) could not be denied merely because construction existed on reserved amenity space; the commercial-area amendment applied to the project, but eligibility depended on whether that space was properly part of the housing project. Where the amenity space was separately earmarked in the sanctioned layout and the amenity building received separate approval, it was treated as an independent project and could not be clubbed with the housing project for testing eligibility. The assessee remained entitled to deduction on the housing project, while profit attributable to the amenity building had to be excluded from the eligible deduction computation. en-us Mon, 16 Dec 2013 00:00:00 +0530 Wed, 07 Sep 2016 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179329 Deduction under section 80IB(10) could not be denied merely because construction existed on reserved amenity space; the commercial-area amendment applied to the project, but eligibility depended on whether that space was properly part of the housing project. Where the amenity space was separately earmarked in the sanctioned layout and the amenity building received separate approval, it was treated as an independent project and could not be clubbed with the housing project for testing eligibility. The assessee remained entitled to deduction on the housing project, while profit attributable to the amenity building had to be excluded from the eligible deduction computation. Case-Laws Income Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179329