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    <title>2016 (2) TMI 566 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeals of the assessee, granting the deduction under section 80IB(10) for the respective assessment years, based on the finding that the completion certificate was issued beyond the stipulated date due to delays by the municipal corporation, and considering the amendments to the relevant section effective from 01-04-2005. The decision was pronounced on 15th January 2016.</description>
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      <description>The Tribunal allowed the appeals of the assessee, granting the deduction under section 80IB(10) for the respective assessment years, based on the finding that the completion certificate was issued beyond the stipulated date due to delays by the municipal corporation, and considering the amendments to the relevant section effective from 01-04-2005. The decision was pronounced on 15th January 2016.</description>
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