Assessee is  engaged in development of a housing project and claimed deduction under section 80-IB(10).  Assessing Officer denied the  claim on ground that as per DVO’s report available there was violation related to two row houses having built up area more than 1500 sq.ft.. CIT(A) affirmed the order of the Assessing Officer. On appeal Tribunal allowed the claim. 0n appeal the Court held that  in cases similar to assessee, Supreme Court CIT v. Sarkar Builders [2015] 232 Taxman 731/375 ITR 392 (SC), in held that, where position prior to 1-4-2005 was concerned, it was legitimate and permissible for assessee to claim deduction under section 80IB(10), as for such period (prior to 1-4-2005), concept of built-up area as inserted by clause (a) in section 80IB(14), which included inner measurement of residential unit at floor level, including projections and balconies, as increased by thickness of walls, but excluding common areas, shared with other residential units, could not be considered. Since in instant case project was sanctioned prior to 1-4-2005, concept of built up area introduced with effect from 1-4-2005 could not be applied retrospectively and thus, expression built up area would exclude balcony area. Order of Tribunal allowing the claim is affirmed. No substantial question of law, Followed,CIT v. Sarkar Builders [2015] 232 Taxman 731/375 ITR 392 (SC),  CIT v. Tinnwala Industries [IT Appeal No. 3315 of 2010, dated 13-4-2012, CIT v. Veena Developers  2015 SCC OnLine  SC 1959 (AY. 2006-07 to 2008-09)