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    <title>2013 (10) TMI 1386 - ITAT- INDORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the CIT(A)&#039;s order allowing the assessee&#039;s claim for deduction under Section 80IB(10). The Tribunal also dismissed the assessee&#039;s appeal against the reassessment proceedings and upheld the withdrawal of the deduction for the assessment year 2005-06 due to non-furnishing of the completion certificate. The Tribunal&#039;s decisions were based on the interpretation of the relevant provisions of the Income-tax Act, 1961, and the applicable case laws.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the CIT(A)&#039;s order allowing the assessee&#039;s claim for deduction under Section 80IB(10). The Tribunal also dismissed the assessee&#039;s appeal against the reassessment proceedings and upheld the withdrawal of the deduction for the assessment year 2005-06 due to non-furnishing of the completion certificate. The Tribunal&#039;s decisions were based on the interpretation of the relevant provisions of the Income-tax Act, 1961, and the applicable case laws.</description>
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      <pubDate>Tue, 08 Oct 2013 00:00:00 +0530</pubDate>
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