- (1.) SLP (C) No. 22450/2011, SLP (C) No. 20534/2013, SLP (C) CC No. 12785/2013, SLP (C) CC No. 11544/2013, SLP (C) No. 21661/2013, SLP (C) No. 21662/2013, SLP (C) No. 21663/2013, SLP (C) No. 24961/2013, SLP (C) No. 31709/2013, SLP (C) No. 34888/2013, SLP (C) No. 10678/2015, SLP (C) No. 28130/2011, SLP (C) No. 20409/2013, SLP (C) No. 21842/2012, SLP (C) No. 19087/2012, SLP (C) No. 29127/2011, SLP (C) No. 30643/2011, SLP (C) No. 9943/2015, SLP(C) No. 6085/2012, SLP(C) No. 25000/2011, SLP(C) No. 24329/2011, SLP(C) No. 24331/2011, SLP(C) No. 24332/2011, SLP(C) No. 24333/2011, SLP(C) No. 25001/2011, SLP(C) No. 30642/2011, SLP(C) No. 28131/2011, SLP(C) No. 30641/2011, SLP(C) No. 29128/2011, SLP(C) No. 28167/2011, SLP(C) No. 28130/2011, SLP(C) No. 28147/2011, SLP(C) No. 28148/2011, SLP(C) No. 28169/2011, SLP(C) No. 33053/2011, SLP(C) No. 23109/2012, SLP(C) No. 31167/2012, SLP(C) No. 28756-28757/2011, SLP(C) No. 21298/2012, SLP(C) No. 27671/2011, SLP(C) No. 27673/2011, SLP(C) No. 27249/2011, SLP(C) No. 31278/2011, SLP(C) No. 26807/2011, SLP(C) No. 28168/2011, SLP(C) No. 34137/2011, SLP(C) No. 26010/2011, SLP(C) No. 26011/2011, SLP(C) No. 27675/2012, SLP(C) No. 5766/2015, SLP(C) No. 5767/2015, SLP(C) No. 5770/2015, SLP(C) No. 10827/2015, SLP(C) No. 12107/2015, SLP(C) No. 35907/2013, SLP(C) No. 38202/2013, SLP(C) No. 6770/2014, SLP (C) No. 26196/2013, SLP (C) No. 26197/2013, SLP (C) No. 788/2012, SLP (C) No. 31862/2012, SLP (C) No. 36558/2012, SLP (C) No. 789/2013, SLP (C) No. 790/2013, SLP (C) No. 11270/2013, SLP (C) No. 31863/2012, SLP (C) No. 31864/2012, SLP (C) No. 30696/2013, SLP (C) No. 32776/2013, SLP (C) No. 9873/2014, SLP (C) No. 27273/2011, SLP (C) No. 28170/2011, SLP (C) Nos. 28976-28977/2013, SLP (C) No. 9153/2014, SLP(C) No. 1568/2013, SLP(C) No. 31861/2012, SLP(C) No. 3127/2012, SLP(C) No. 3793/2012, S.L.P.(C)...CC No. 7562-7563/2012, SLP(C) No. 16627/2012, SLP(C) No. 20034/2012, SLP(C) No. 20035/2012, SLP(C) No. 21299/2012, SLP(C) No. 16490/2013, SLP(C) No. 16491/2013, SLP(C) No. 16492-16493/2013, SLP(C) No. 18023/2013, SLP(C) No. 18024/2013, SLP(C) No. 18025/2013, SLP(C) No. 18026/2013, SLP(C) No. 21665/2013, SLP(C) No. 28449/2013, SLP(C) No. 32691/2013, SLP(C) No. 32693/2013, SLP(C) No. 2766/2014, SLP(C) No. 5699/2014, SLP(C) No. 33433/2014, SLP(C) No. 5768/2015, SLP(C) No. 4680/2015, SLP(C) No. 5764/2015, SLP(C) No. 5776/2015, SLP(C) No. 7576/2015, SLP(C) No. 6452/2015, SLP(C) No. 8826/2015, SLP(C) No. 8389/2015, SLP(C) No. 8218/2015, SLP(C) No. 8822/2015, SLP(C) No. 12108/2015, SLP(C) No. 9942/2015, SLP(C) No. 12109/2015, SLP(C) No. 10805/2015, SLP(C) No. 10679/2015, SLP(C) No. 11349/2015, SLP(C) No. 12061/2015, SLP(C) No. 12106/2015, SLP (C) No. 9153/2014 SLP (C) No. 9153/2014 is taken on board with the consent of the parties.
(2.) Delay condoned.
(3.) All these special leave petitions are filed by the Revenue/Department of Income tax against the judgments rendered by various High Courts deciding identical issue which pertains to the deduction Under Section 80IB(10) of the Income Tax Act, as applicable prior to 01.04.2005. We may mention at the outset that all the High Courts have taken identical view in all these cases holding that the deduction under the aforesaid provision would be admissible to a "housing project".;