Dismissing the appeal of the revenue the Court held that , the mere securing of approval from the local authority did not lead to any step towards development and therefore, it was the actual date of construction of the project which was determinative for the purpose of deduction under section 80IB(10)(c)  .Court also held that the balconies could not be taken into account for calculation of built up area of 1000 sq. feet limit for construction undertaken prior to April 1, 2005.