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    <title>2012 (7) TMI 205 - ITAT INDORE</title>
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    <description>The Tribunal upheld the decision of the CIT(A) that the housing project was approved on 29.3.2005 and must be completed by 31.3.2009 to qualify for the deduction under Section 80IB(10). As the project was completed by 31.3.2010, beyond the statutory deadline, the deduction was rightfully denied. The appeals by the assessee were dismissed, affirming the lower authorities&#039; decisions.</description>
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      <title>2012 (7) TMI 205 - ITAT INDORE</title>
      <link>https://www.taxtmi.com/caselaws?id=214630</link>
      <description>The Tribunal upheld the decision of the CIT(A) that the housing project was approved on 29.3.2005 and must be completed by 31.3.2009 to qualify for the deduction under Section 80IB(10). As the project was completed by 31.3.2010, beyond the statutory deadline, the deduction was rightfully denied. The appeals by the assessee were dismissed, affirming the lower authorities&#039; decisions.</description>
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