S. 80IB(10) : Housing projects-Completion certificate-Application for issuance of certificate and fees was paid within time specified-Delay in issuance of certificate by Municipal corporation-Occupancy certificate deemed to have been issued-Entitle to deduction-Project for which building completion application was made 4-7-2014, schedule date of completion was 31-3-2014-Denial of exemption was justified-Entitle to deduction in respect of flats not exceeding area of 1500 Sq. ft-Delay in filing the appeal was condoned. [S. 254(1)]