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    <title>2014 (2) TMI 982 - ITAT PUNE</title>
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    <description>The ITAT allowed the appeal filed by the assessee, granting proportionate deduction under section 80IB(10) for the projects &quot;Leela Garden&quot; and &quot;Hill View Residency.&quot; The ITAT held that the completion certificates obtained and adherence to the built-up area criteria entitled the assessee to the deductions claimed. The decision was pronounced in the Open Court on 03-02-2014.</description>
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      <description>The ITAT allowed the appeal filed by the assessee, granting proportionate deduction under section 80IB(10) for the projects &quot;Leela Garden&quot; and &quot;Hill View Residency.&quot; The ITAT held that the completion certificates obtained and adherence to the built-up area criteria entitled the assessee to the deductions claimed. The decision was pronounced in the Open Court on 03-02-2014.</description>
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