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    <title>2013 (11) TMI 465 - ITAT PUNE</title>
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    <description>The Tribunal allowed the deduction under Section 80IB(10) on a proportionate basis for projects Kumar Shantiniketan and Kumar Kruti. It directed the Assessing Officer to rework the deductions, emphasizing that Kumar Kruti was an independent project eligible for the deduction, based on its separate building plan approved on 26.07.2006.</description>
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      <description>The Tribunal allowed the deduction under Section 80IB(10) on a proportionate basis for projects Kumar Shantiniketan and Kumar Kruti. It directed the Assessing Officer to rework the deductions, emphasizing that Kumar Kruti was an independent project eligible for the deduction, based on its separate building plan approved on 26.07.2006.</description>
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