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    <title>2015 (8) TMI 1148 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals), confirming the eligibility of the assessee for deductions under Section 80IB(10) of the Income Tax Act, 1961. The Tribunal found that the housing project complied with the requirements, including the built-up area restrictions for commercial establishments and completion before the stipulated date. Consequently, all appeals by the Revenue were dismissed, and the assessee was granted the claimed deductions.</description>
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      <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals), confirming the eligibility of the assessee for deductions under Section 80IB(10) of the Income Tax Act, 1961. The Tribunal found that the housing project complied with the requirements, including the built-up area restrictions for commercial establishments and completion before the stipulated date. Consequently, all appeals by the Revenue were dismissed, and the assessee was granted the claimed deductions.</description>
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