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    <title>2013 (3) TMI 535 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s order, dismissing the revenue&#039;s appeal. The Tribunal confirmed that the assessee was entitled to the deduction under section 80IB(10) of the Income Tax Act, subject to verification of the commercial area in the Vidhi Complex. The appeal of the revenue was dismissed, and the CIT(A)&#039;s order was upheld.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s order, dismissing the revenue&#039;s appeal. The Tribunal confirmed that the assessee was entitled to the deduction under section 80IB(10) of the Income Tax Act, subject to verification of the commercial area in the Vidhi Complex. The appeal of the revenue was dismissed, and the CIT(A)&#039;s order was upheld.</description>
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