Section 80IB allows tax deductions for projects with multiple approvals if stipulated conditions are met, not defined as housing.

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....Deduction u/s 80IB - Two approvals one as commercial and one as housing - There is no definition of housing project in the provisions and there can be more than one approval for the project and even if there is common approval, assessee is entitled for deduction on the project undertaken by it, provided the project satisfies the other conditions - AT....