High Court  held that directions issued by National Housing Bank (NHB) do not override section 43D in matter of computation of taxable income-Further, section 43D read with Rule 6EB is a complete code in itself and there is an element of discretion for rule making authority to follow or not to follow NHB guidelines as when they are revised. Every change in NHB guidelines would not lead to any corresponding automatic change in Rule 6EB. NPA is to be classified as per section 43D read with Rule 6EB of rules, and not by amended guidelines of NHB. SLP  of the High Court is dismissed. (AY. 2005-06 to 2009-10)