Assessee had developed a housing project having different units and claimed deduction under section 80IB(10) of the Act on the basis of separate completion certificates for each of units.  AO denied the exemption. Tribunal allowed the claim relying on  CIT v. B.M. and Brothers [2014] 42 taxmann.com 24/225 Taxman 149 (Mag.) (Guj) (HC). On appeal the Court held that  the deduction is available  only with respect to those units of housing project, which were approved prior to 1-4-2004 and of which construction had been completed prior to 31-3-2008. (AY. 2009-10)