https://www.taxtmi.com/caselaws?id=470173 Contractual profit allocation did not alter the housing-project deduction where the identical issue had already been resolved for the same assessee. The commercial-area condition under Section 80IB(10) applied only to projects approved on or after 01.04.2005, so it did not affect earlier approved projects. Separate municipal approvals for commercial and residential areas also did not defeat the deduction claim because the issue had previously been settled without distinguishing facts or law. The article notes that no substantial question of law arose and the claimed deduction remained undisturbed. 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 Contractual profit allocation did not alter the housing-project deduction where the identical issue had already been resolved for the same assessee. The commercial-area condition under Section 80IB(10) applied only to projects approved on or after 01.04.2005, so it did not affect earlier approved projects. Separate municipal approvals for commercial and residential areas also did not defeat the deduction claim because the issue had previously been settled without distinguishing facts or law. The article notes that no substantial question of law arose and the claimed deduction remained undisturbed. Case-Laws Income Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470173