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    <title>2014 (7) TMI 424 - ITAT MUMBAI</title>
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    <description>The appeal was allowed, and the Tribunal directed the AO to allow the deduction under section 80IA to the assessee. The interest under section 234B was to be recalculated based on the revised assessment. The Tribunal&#039;s order was pronounced in the open court on 25th June 2014.</description>
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