SC: Limit on built-up area for shops u/s 80-IB(10)(d) not applicable to housing projects approved be

IT : Limit u/s 80-IB(10)(d) on built-up area in housing projects for commercial purpose not applicable to housing projects approved by local authorities and commenced prior to 01.04.2005 and completed by the stipulated date though such stipulated date falls after 01.04.2005