The Assessing Officer disallowed the claim u/s 80IB(10)  on ground that completion certificate of housing project issued did not show building G, thus, it was a part completion certificate and, accordingly, assessee was not entitled to deduction under section 80-IB(10) . On appeal the CIT(A) allowed the claim . Tribunal affirmed the order of the CIT(A) . On appeal by the revenue dismissing the appeal the court held that   the  building ‘G’ was to be considered as a separate project and it was not a part and parcel of original housing project as its plan was approved much later. Order of Tribunal   allowing the claim was approved. ( AY . 2008 -09 )