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    <title>2010 (6) TMI 597 - ITAT, CHANDIGARH</title>
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    <description>The appeal was partly allowed, remanding the case back to the Assessing Officer (AO) for reconsideration of the deduction claim under section 80-IB(10). The AO was instructed to verify the built-up area and commercial space claims and provide the assessee with a reasonable opportunity for a hearing. The issues concerning the addition of Rs. 5,90,000 and the disallowance of Rs. 82,937 were dismissed as they were not pursued by the assessee during the appeal process.</description>
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      <title>2010 (6) TMI 597 - ITAT, CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=207877</link>
      <description>The appeal was partly allowed, remanding the case back to the Assessing Officer (AO) for reconsideration of the deduction claim under section 80-IB(10). The AO was instructed to verify the built-up area and commercial space claims and provide the assessee with a reasonable opportunity for a hearing. The issues concerning the addition of Rs. 5,90,000 and the disallowance of Rs. 82,937 were dismissed as they were not pursued by the assessee during the appeal process.</description>
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      <pubDate>Wed, 30 Jun 2010 00:00:00 +0530</pubDate>
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