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    <title>2011 (2) TMI 407 - ITAT, Mumbai</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions, allowing deductions under section 80IB(10) for both the Ostwal Nagari and Asha Nagar projects. The Tribunal confirmed that the projects commenced after 01.10.1998 and that the commercial areas were within permissible limits. The Revenue&#039;s appeals were dismissed, affirming the assessee&#039;s eligibility for the deductions.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions, allowing deductions under section 80IB(10) for both the Ostwal Nagari and Asha Nagar projects. The Tribunal confirmed that the projects commenced after 01.10.1998 and that the commercial areas were within permissible limits. The Revenue&#039;s appeals were dismissed, affirming the assessee&#039;s eligibility for the deductions.</description>
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