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    <title>2013 (6) TMI 796 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s order allowing the assessee&#039;s claim for deduction under section 80IB(10) of the Income Tax Act. The decision was based on the project&#039;s compliance with the conditions prescribed in the Act, including the approval date by the local authority and the project&#039;s completion within the specified period. The Tribunal&#039;s ruling was in line with the interpretation of relevant provisions and previous case law, ultimately upholding the assessee&#039;s eligibility for the deduction.</description>
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      <link>https://www.taxtmi.com/caselaws?id=187351</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s order allowing the assessee&#039;s claim for deduction under section 80IB(10) of the Income Tax Act. The decision was based on the project&#039;s compliance with the conditions prescribed in the Act, including the approval date by the local authority and the project&#039;s completion within the specified period. The Tribunal&#039;s ruling was in line with the interpretation of relevant provisions and previous case law, ultimately upholding the assessee&#039;s eligibility for the deduction.</description>
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      <pubDate>Tue, 25 Jun 2013 00:00:00 +0530</pubDate>
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