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    <title>2016 (3) TMI 210 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal upheld the decision of the Ld. CIT(A) regarding the eligibility of the assessee for deduction u/s. 80IB(10) based on the actual commencement date of the housing project. The Tribunal also supported the validity of reopening the assessment u/s. 147 of the Act in this context. The dismissal of the Cross objection due to procedural delays further solidified the outcome of the case.</description>
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      <description>The Appellate Tribunal upheld the decision of the Ld. CIT(A) regarding the eligibility of the assessee for deduction u/s. 80IB(10) based on the actual commencement date of the housing project. The Tribunal also supported the validity of reopening the assessment u/s. 147 of the Act in this context. The dismissal of the Cross objection due to procedural delays further solidified the outcome of the case.</description>
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