Where a project is approved as a housing project without or with commercial user to the extent permitted under the Rules/Regulations, then, deduction under section 80IB(10) would be allowable. Once local authorities have approved a project to be housing project without or with the commercial user to the extent permitted under the DC Rules, then the project approved with the permissible commercial user would be eligible for section 80IB(10) deduction irrespective of the fact that the project is approved as “housing project” or approved as “residential plus commercial”. Where a project fulfills the criteria for being approved as a housing project, then deduction cannot be denied under section 80B(10) merely because the project is approved as “residential plus commercial”. (AY. 2005-06 ,2006-2007)