Construction of new independent building couldn't be treated as extension of existing housing project for Sec. 80-IB

INCOME TAX: Where assessee constructed residential buildings on a plot of land on basis of commencement certificate issued on 19-6-1997 and subsequently, assessee constructed another building on same plot of land pursuant to commencement certificate issued on 24-12-2003, since new project was independent from original housing project, construction was to be held started after 1-10-1998, enabling assessee for deduction under section 80-IB

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