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    <title>2010 (1) TMI 774 - ITAT, Mumbai</title>
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    <description>The Tribunal partially allowed both appeals, denying the deduction under section 80IA(4) for income from infrastructure development and canceling the levy of interest under section 234B. The issue of deduction for tax deducted at source was remanded for proper adjudication. The judgments were pronounced on 18.1.2010.</description>
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