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    <description>The Court dismissed the appeals regarding eligibility to claim benefits under section 80IB(10) for assessment years 2003-04 to 2008-09. The judgment focused on the construction of commercial premises exceeding permissible limits, adherence to municipal regulations, and interpretation of relevant provisions. The Court found no substantial questions of law, citing precedents and specific circumstances, ultimately denying the benefits to the assessee.</description>
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      <description>The Court dismissed the appeals regarding eligibility to claim benefits under section 80IB(10) for assessment years 2003-04 to 2008-09. The judgment focused on the construction of commercial premises exceeding permissible limits, adherence to municipal regulations, and interpretation of relevant provisions. The Court found no substantial questions of law, citing precedents and specific circumstances, ultimately denying the benefits to the assessee.</description>
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