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    <title>2016 (6) TMI 206 - ITAT PUNE</title>
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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to treat rental income as part of the multiplex business, allow deduction under section 80-IB(7A) on the entire income, and re-examine evidence for the cost of improvement claim. The Tribunal also permitted the treatment of the revaluation loss as a business loss. The stay application filed by the assessee was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=328497</link>
      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to treat rental income as part of the multiplex business, allow deduction under section 80-IB(7A) on the entire income, and re-examine evidence for the cost of improvement claim. The Tribunal also permitted the treatment of the revaluation loss as a business loss. The stay application filed by the assessee was dismissed.</description>
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