https://www.taxtmi.com/caselaws?id=191278 A housing project may receive proportionate deduction for eligible units where it otherwise satisfies the statutory conditions, even if some units exceed the prescribed built-up area limit. The tribunal upheld the view that disallowance is confined to the non-qualifying units and does not defeat the deduction claim for the remaining compliant units. On the facts considered, the appellate authority's approach of excluding the oversized units while allowing deduction for the balance was found correct, and the Revenue's objection was rejected. en-us Wed, 02 Jan 2013 00:00:00 +0530 Tue, 28 Mar 2017 17:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191278 A housing project may receive proportionate deduction for eligible units where it otherwise satisfies the statutory conditions, even if some units exceed the prescribed built-up area limit. The tribunal upheld the view that disallowance is confined to the non-qualifying units and does not defeat the deduction claim for the remaining compliant units. On the facts considered, the appellate authority's approach of excluding the oversized units while allowing deduction for the balance was found correct, and the Revenue's objection was rejected. Case-Laws Income Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191278