Tribunal held that , Time limit prescribed for completion of project prescribed for completion of project and production of completion certificate have to be treated as applicable prospectively to projects approved on or after 1-4-2015 .Amendments made to S.80IB(10) w.e.f.1 -4-2005 cannot be made applicable to a housing project which has obtained approval before 1-4-2015 .(ITA No.1374/Mum/2017 dt. 16 -03-2018 ( AY. 2007 -08)