https://www.taxtmi.com/caselaws?id=793704 Deduction under section 80-IB(10)(b) was denied because the approved housing project itself had to be on a plot of at least one acre, and only the land actually comprised in that project could be counted. Land occupied by the assessee's separate personal bungalow could not be aggregated with the project land to satisfy the statutory minimum. On the facts, the project area was only 0.70 acre, so the one-acre condition was not met. The reliance on Vandana Properties was rejected as it did not support clubbing private residential land with the housing project land. The disallowance of deduction was therefore upheld. en-us Tue, 16 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793704 Deduction under section 80-IB(10)(b) was denied because the approved housing project itself had to be on a plot of at least one acre, and only the land actually comprised in that project could be counted. Land occupied by the assessee's separate personal bungalow could not be aggregated with the project land to satisfy the statutory minimum. On the facts, the project area was only 0.70 acre, so the one-acre condition was not met. The reliance on Vandana Properties was rejected as it did not support clubbing private residential land with the housing project land. The disallowance of deduction was therefore upheld. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793704