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    <title>2012 (11) TMI 140 - ITAT MUMBAI</title>
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    <description>The tribunal dismissed the Revenue&#039;s appeal and upheld the CIT(A)&#039;s decision to allow the deduction under section 80IB(10) for the housing project &quot;Golden Nest&quot; for the assessment year 2006-07. The tribunal also affirmed the treatment of phases XI and XI-A as one project and the allowance of deduction on a proportionate basis for row houses exceeding 1000 sq. ft.</description>
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      <description>The tribunal dismissed the Revenue&#039;s appeal and upheld the CIT(A)&#039;s decision to allow the deduction under section 80IB(10) for the housing project &quot;Golden Nest&quot; for the assessment year 2006-07. The tribunal also affirmed the treatment of phases XI and XI-A as one project and the allowance of deduction on a proportionate basis for row houses exceeding 1000 sq. ft.</description>
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