Tribunal relying on the decision of CIT v.  Sarkar Builders  (2015) 375 ITR 392)(SC) and CIT v. Vatika Township  (P) Ltd (2014) 367 ITR 466 (SC)  held that restriction on extent of commercial space in housing project imposed by way of amendment to section 80IB(10) w.e.f. 01.04.2005 did not apply to housing projects approved before 01.04.2005 even though completed after 01.04.2005. Since, in the instant case the housing project was admittedly approved before 01.04.2005, the first allegation of the Revenue that the aggregate built up commercial area exceeded the prescribed limit was bad in law.Further, the second objection raised by the Revenue i.e., for the completion of the project on or before 31.03.2008 was concerned, the Hon’ble Tribunal observed that the documents regarding this were never produced before the lower Authorities and were filed before the Hon’ble Tribunal for the first time as additional evidence. As a result, additional evidence filed was accepted and was restored back to the Ld.AO for adjudication. (AY. 2005-06, 2006-07)