Tribunal held that the assessee entitle to deduction on the basis of competition certificate issued by Architects, planners and engineers. Delay in issue of completion certificate by local authority, exemption claimed cannot be denied. As regards allotment of residential members of same family, exemption is disallowable proportionately.  Relied on  Kamat Constructions Pvt. Ltd. v. ACIT (2020) 429 ITR 609 (Bom.)(HC). (AY.2012-13)