https://www.taxtmi.com/caselaws?id=774039 Deduction under section 80IBA could not be denied where the assessee substantiated compliance with the statutory carpet area limit through the approved plan, engineer's certificate, RERA-related particulars and building use permission, all showing that the residential unit remained within the prescribed threshold. The Revenue relied mainly on brochure-based measurements and produced no contrary material or valuation report to prove excess area. On that evidentiary basis, the disallowance was held unsustainable in law and the assessee's entitlement to the deduction was upheld. en-us Mon, 26 May 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774039 Deduction under section 80IBA could not be denied where the assessee substantiated compliance with the statutory carpet area limit through the approved plan, engineer's certificate, RERA-related particulars and building use permission, all showing that the residential unit remained within the prescribed threshold. The Revenue relied mainly on brochure-based measurements and produced no contrary material or valuation report to prove excess area. On that evidentiary basis, the disallowance was held unsustainable in law and the assessee's entitlement to the deduction was upheld. Case-Laws Income Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774039