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    <title>2015 (12) TMI 563 - ITAT HYDERABAD</title>
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    <description>The tribunal dismissed the revenue&#039;s appeal, affirming the assessee&#039;s eligibility for deduction under Section 80IA as a &quot;developer.&quot; The tribunal found the assessee&#039;s accounting method appropriate for claiming the deduction, rejecting the revenue&#039;s argument for maintaining separate project-wise books of account. The appeal of the revenue was dismissed entirely.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269259</link>
      <description>The tribunal dismissed the revenue&#039;s appeal, affirming the assessee&#039;s eligibility for deduction under Section 80IA as a &quot;developer.&quot; The tribunal found the assessee&#039;s accounting method appropriate for claiming the deduction, rejecting the revenue&#039;s argument for maintaining separate project-wise books of account. The appeal of the revenue was dismissed entirely.</description>
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