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    <title>2013 (6) TMI 250 - ITAT PUNE</title>
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    <description>The Revenue&#039;s appeal against the disallowance of the assessee&#039;s claim under section 80IB(10) of the Act was dismissed. The CIT(A)&#039;s decision to allow the claim was upheld as the builder met all conditions required by the law, and there was no obligation to fully utilize the permissible FSI for the deduction. The Tribunal found the claim valid, leading to the dismissal of the Revenue&#039;s appeal and the cross objections, affirming the CIT(A)&#039;s decision.</description>
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      <title>2013 (6) TMI 250 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=234425</link>
      <description>The Revenue&#039;s appeal against the disallowance of the assessee&#039;s claim under section 80IB(10) of the Act was dismissed. The CIT(A)&#039;s decision to allow the claim was upheld as the builder met all conditions required by the law, and there was no obligation to fully utilize the permissible FSI for the deduction. The Tribunal found the claim valid, leading to the dismissal of the Revenue&#039;s appeal and the cross objections, affirming the CIT(A)&#039;s decision.</description>
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      <pubDate>Thu, 28 Feb 2013 00:00:00 +0530</pubDate>
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