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    <title>2012 (12) TMI 129 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s findings that the housing project commenced in 2002, meeting Section 80IB(10) requirements. Additionally, it confirmed that none of the residential units exceeded the 1500 sq. ft. limit, making the assessee eligible for deduction under Section 80IB(10). The Tribunal dismissed the Revenue&#039;s appeals, affirming the CIT(A)&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=219114</link>
      <description>The Tribunal upheld the CIT(A)&#039;s findings that the housing project commenced in 2002, meeting Section 80IB(10) requirements. Additionally, it confirmed that none of the residential units exceeded the 1500 sq. ft. limit, making the assessee eligible for deduction under Section 80IB(10). The Tribunal dismissed the Revenue&#039;s appeals, affirming the CIT(A)&#039;s decision.</description>
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