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    <title>2015 (1) TMI 864 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals, deleting the disallowance of business center and administrative charges and allowing deductions under Section 80-IB for charges directly related to construction activities. The Tribunal also upheld the CIT(A)&#039;s method for proportionate allocation of indirect expenses. The revenue&#039;s appeals were dismissed.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals, deleting the disallowance of business center and administrative charges and allowing deductions under Section 80-IB for charges directly related to construction activities. The Tribunal also upheld the CIT(A)&#039;s method for proportionate allocation of indirect expenses. The revenue&#039;s appeals were dismissed.</description>
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