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    <title>2012 (11) TMI 1180 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal ITAT Ahmedabad dismissed the revenue&#039;s appeal against the CIT(A)&#039;s order allowing deduction u/s 80 IB (1) to the assessee for the assessment year 2005-06. The Tribunal relied on previous decisions supporting the assessee&#039;s position, despite the absence of local authority approval for housing projects development. The revenue&#039;s appeal was rejected as the Tribunal found consistency in decisions favoring the assessee on similar issues for the relevant assessment year.</description>
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    <pubDate>Fri, 02 Nov 2012 00:00:00 +0530</pubDate>
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      <title>2012 (11) TMI 1180 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=185360</link>
      <description>The Appellate Tribunal ITAT Ahmedabad dismissed the revenue&#039;s appeal against the CIT(A)&#039;s order allowing deduction u/s 80 IB (1) to the assessee for the assessment year 2005-06. The Tribunal relied on previous decisions supporting the assessee&#039;s position, despite the absence of local authority approval for housing projects development. The revenue&#039;s appeal was rejected as the Tribunal found consistency in decisions favoring the assessee on similar issues for the relevant assessment year.</description>
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      <pubDate>Fri, 02 Nov 2012 00:00:00 +0530</pubDate>
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