Tribunal held that for the 12 flats for which the completion certificate was not obtained by the assessee, the assessee was not entitled to deduction under section 80IB (10) of the Act .  The Tribunal also held that the project size has to be looked into in totality with all amenities which were there before such development plan road was acquired by the municipal authority. Therefore, the development plan road could not be alienated or separated from the main portion of the land and the area of the plot should be inclusive of the land acquired by the municipal corporation as development plan road.( AY.2008-09)