Assessee developed a residential project and thus claimed deduction in terms of section 80IB(10).Assessing Officer denied claim on ground that some of flats constructed in Tower ‘A’ of its housing project had exceeded area of 1000 sq.ft. as envisaged under section 80-IB(10).However, it was found that assessee was claiming deduction on basis of approved plans of BMC, occupancy certificate issued by BMC, possession letters and agreements for sale of flats entered into with individual buyers. As per approved plans of BMC all flats in ‘A’ wing of building were having built up area of less than 1000 sq.ft. and as per possession certificate issued to buyers of flats, buyers had been given possession separately for each of individual flats.  There was no evidence on record to indicate that assessee had combined two or more flats. Completion certificate was issued by competent authority, which could not have been issued if there was any violation of approved plans by municipal authorities. High Court  held that benefit of deduction under section 80-IB(10) could not be denied.  SLP filed by revenue against said impugned order of High Court is  dismissed.   (AY. 2009-10)