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    <title>2016 (5) TMI 51 - ITAT MUMBAI</title>
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    <description>The tribunal dismissed the revenue&#039;s appeal, confirming that the reopening of the assessment was unjustified. The assessee was entitled to the deduction under Section 80-IB(10) for the housing project on Building No.4. The tribunal found that the AO had relied on incorrect documents related to a different building and that the assessee had met all necessary conditions for the deduction.</description>
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      <title>2016 (5) TMI 51 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=327070</link>
      <description>The tribunal dismissed the revenue&#039;s appeal, confirming that the reopening of the assessment was unjustified. The assessee was entitled to the deduction under Section 80-IB(10) for the housing project on Building No.4. The tribunal found that the AO had relied on incorrect documents related to a different building and that the assessee had met all necessary conditions for the deduction.</description>
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