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Assessee's Housing Project Approved in 2004, Eligible for Deduction u/s 80IB(10) of Income Tax Act.

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....The project undertaken by the assessee was approved as a 'housing project' by the local authority in March, 2004 and the construction also having been commenced in 2004 the pre-amended provisions are applicable in which event the assessee is entitled to claim deduction under section 80IB(10) - AT....