Delay in issue of completion certificate by local authority couldn’t be a ground to deny 80-IB(10) r

IT-I : Where two housing projects developed by assessee were sanctioned by a common approval by local authority, in view of fact that those projects were independent of each other, assessee's claim for deduction could be allowed for project in respect of which conditions specified in section 80-IB(10)(a)(i) were duly satisfied