Held  that only one unit in the project admeasured 1,508.41 sq. ft. This fact had been confirmed by the Department Valuation Officer. The assessee could not be denied deduction in respect of the entire remaining housing project under this provision just because one unit was in excess of 1,500 sq. ft. The order of the Commissioner (Appeals) allowing proportionate deduction under section 80-IB(10) was proper. (AY.2012-13)