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    <title>2012 (12) TMI 328 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal set aside the decision of the CIT(A) and remitted the case back for reconsideration, as the CIT(A) did not address crucial issues in granting the deduction under section 80 IB (10). The Tribunal referred to guidelines from a previous case for granting such deductions and directed the CIT(A) to pass an appropriate order after considering these guidelines and providing a reasonable opportunity to the assessee. The revenue&#039;s appeal was allowed for statistical purposes.</description>
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      <description>The Appellate Tribunal set aside the decision of the CIT(A) and remitted the case back for reconsideration, as the CIT(A) did not address crucial issues in granting the deduction under section 80 IB (10). The Tribunal referred to guidelines from a previous case for granting such deductions and directed the CIT(A) to pass an appropriate order after considering these guidelines and providing a reasonable opportunity to the assessee. The revenue&#039;s appeal was allowed for statistical purposes.</description>
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      <pubDate>Mon, 23 Jul 2012 00:00:00 +0530</pubDate>
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