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    <title>2015 (6) TMI 286 - ITAT PUNE</title>
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    <description>The Tribunal dismissed both the Revenue&#039;s appeal and the assessee&#039;s Cross Objection. It upheld the CIT(A)&#039;s decision to allow pro-rata deductions under section 80IB(10) for compliant units and directed the Assessing Officer to re-compute the deduction accordingly. The Tribunal also dismissed the assessee&#039;s objection regarding judicial propriety, finding no merit in the claim.</description>
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      <title>2015 (6) TMI 286 - ITAT PUNE</title>
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      <description>The Tribunal dismissed both the Revenue&#039;s appeal and the assessee&#039;s Cross Objection. It upheld the CIT(A)&#039;s decision to allow pro-rata deductions under section 80IB(10) for compliant units and directed the Assessing Officer to re-compute the deduction accordingly. The Tribunal also dismissed the assessee&#039;s objection regarding judicial propriety, finding no merit in the claim.</description>
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