https://www.taxtmi.com/caselaws?id=799150 Section 80-IB(10) deduction requires a qualifying housing project to satisfy the minimum plot-area condition and prescribed residential-unit built-up area. Excluding land initially earmarked for the project and using it for a personal residence exceeding the permitted unit area removes that land from the qualifying project. Where the remaining project area falls below the statutory minimum, the deduction is unavailable for the relevant assessment years. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799150 Section 80-IB(10) deduction requires a qualifying housing project to satisfy the minimum plot-area condition and prescribed residential-unit built-up area. Excluding land initially earmarked for the project and using it for a personal residence exceeding the permitted unit area removes that land from the qualifying project. Where the remaining project area falls below the statutory minimum, the deduction is unavailable for the relevant assessment years. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799150