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    <description>The Tribunal dismissed the Revenue&#039;s appeals and upheld the proportionate deduction for the assessee&#039;s housing project &#039;Ekta Meadows&#039; based on the built-up area of the compliant residential units. The decision aligned with the binding precedent set by the jurisdictional High Court in Brahma Associates, emphasizing that the entire project must qualify for deduction under section 80-IB(10).</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and upheld the proportionate deduction for the assessee&#039;s housing project &#039;Ekta Meadows&#039; based on the built-up area of the compliant residential units. The decision aligned with the binding precedent set by the jurisdictional High Court in Brahma Associates, emphasizing that the entire project must qualify for deduction under section 80-IB(10).</description>
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