https://www.taxtmi.com/caselaws?id=470173 Section 80-IB(10) housing-project deductions are not altered by contractual profit allocation where the issue has already been settled for the same assessee without distinguishing facts or law. The commercial-area condition applies only to projects approved on or after 1 April 2005, leaving earlier approved projects outside that condition. Separate municipal approvals for commercial and residential components do not defeat the deduction claim where the same issue has previously been resolved on identical facts. These principles preserve entitlement to the claimed housing-project deduction for the relevant assessment years. en-us Mon, 03 Oct 2016 00:00:00 +0530 Sat, 18 Jul 2026 12:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470173 Section 80-IB(10) housing-project deductions are not altered by contractual profit allocation where the issue has already been settled for the same assessee without distinguishing facts or law. The commercial-area condition applies only to projects approved on or after 1 April 2005, leaving earlier approved projects outside that condition. Separate municipal approvals for commercial and residential components do not defeat the deduction claim where the same issue has previously been resolved on identical facts. These principles preserve entitlement to the claimed housing-project deduction for the relevant assessment years. Case-Laws Income Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470173