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    <title>2016 (12) TMI 865 - ITAT MUMBAI</title>
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    <description>The Tribunal overturned the Commissioner of Income Tax&#039;s order passed under section 263 of the Income Tax Act, finding in favor of the assessee. The Tribunal held that the assessee was eligible for deduction under section 80IB(10) despite issues with the completion certificate, citing a Bombay High Court precedent. The Tribunal concluded that the CIT&#039;s findings were flawed, and the assessment by the Assessing Officer was upheld, allowing the assessee&#039;s appeal.</description>
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      <title>2016 (12) TMI 865 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=336220</link>
      <description>The Tribunal overturned the Commissioner of Income Tax&#039;s order passed under section 263 of the Income Tax Act, finding in favor of the assessee. The Tribunal held that the assessee was eligible for deduction under section 80IB(10) despite issues with the completion certificate, citing a Bombay High Court precedent. The Tribunal concluded that the CIT&#039;s findings were flawed, and the assessment by the Assessing Officer was upheld, allowing the assessee&#039;s appeal.</description>
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      <pubDate>Thu, 15 Dec 2016 00:00:00 +0530</pubDate>
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