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    <title>2015 (2) TMI 198 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to allow deductions under Section 80IB(10) for the housing project, stating that ownership of the land by the developer was not necessary as long as the project met all conditions and was approved by the local authority. The Revenue&#039;s appeals for the assessment years 2005-06, 2006-07, and 2007-08 were dismissed, affirming the eligibility of the assessee for the deductions.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to allow deductions under Section 80IB(10) for the housing project, stating that ownership of the land by the developer was not necessary as long as the project met all conditions and was approved by the local authority. The Revenue&#039;s appeals for the assessment years 2005-06, 2006-07, and 2007-08 were dismissed, affirming the eligibility of the assessee for the deductions.</description>
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