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    <title>Case law Section 80IB(10)</title>
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    <description>Denial of the tax deduction under section 80IB(10) solely because one approved bungalow was not constructed is not tenable where other statutory conditions are met and the municipal corporation, after considering the modified plan, issues the completion certificate; in such circumstances the deduction should be available to the developer.</description>
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      <description>Denial of the tax deduction under section 80IB(10) solely because one approved bungalow was not constructed is not tenable where other statutory conditions are met and the municipal corporation, after considering the modified plan, issues the completion certificate; in such circumstances the deduction should be available to the developer.</description>
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