INCOME TAX : Where assessee floated a housing project and obtained approval from local authority on 16-3-2005 only for construction of office building for such project and approval for construction of housing project was obtained from concerned authority on 6-2-2008 and building use permissions/completion certificate was issued on 31-3-2012, since assessee completed project within four years from date of obtaining permission for construction of housing project i.e. 6-2-2008, it was eligible for
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