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    <title>2012 (4) TMI 681 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal for statistical purposes and remanded the case to the Assessing Officer for verification of the actual plot measurement to determine the allowance of deduction under section 80-IB(10) in accordance with the law, emphasizing that the plot area for the deduction should be based on the site of the housing project and not the demarcation by land authorities.</description>
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      <title>2012 (4) TMI 681 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=185845</link>
      <description>The Tribunal allowed the appeal for statistical purposes and remanded the case to the Assessing Officer for verification of the actual plot measurement to determine the allowance of deduction under section 80-IB(10) in accordance with the law, emphasizing that the plot area for the deduction should be based on the site of the housing project and not the demarcation by land authorities.</description>
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