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    <title>2016 (5) TMI 232 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, confirming the CIT(A)&#039;s order allowing the deduction under Section 80IB. The Tribunal found no infirmity in the CIT(A)&#039;s comparison of prices and admission of evidence, ruling that procedural requirements for raising new grounds were not met by the Revenue. The order was pronounced on January 14, 2016, in Chennai.</description>
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