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    <title>Section 80IB(10) Deduction Valid Without Completion Certificate for Assessee.</title>
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    <description>Merely because the completion certificate was not received by the assessee, the deduction allowable under section 80IB(10) of the Act cannot be denied. - AT</description>
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      <description>Merely because the completion certificate was not received by the assessee, the deduction allowable under section 80IB(10) of the Act cannot be denied. - AT</description>
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