The assessee firm engaged in the business of developing residential projects in return . The assessee claimed deduction u/s 80IB(10 ) of the Act . The Assessing Officer held that two flats were having an area in excess of the prescribed limit of 1500 sq. ft hence denied the deduction . On appeal the CIT(A) directed to allow the pro rata deduction in respect of eligible flats not exceeding prescribed limit of a covered area of 1500 sq.ft . On appeal by Revenue the Tribunal affirmed the order of the CIT(A) . On appeal to High Court by  the Revenue , High Court affirmed the order of the Tribunal . Court  relying on NelsonMotis v .UOI AIR 1992 SC 1981 held that it is well settled principle of interpretation of statues that when the language of a statute is unambiguous and admits of only one meaning, no question of construction of a statute then arises . ( AY. 2011 -12 )( ITA No. 82 of 2018 dt. 18 -7 -2022)