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    <title>2017 (1) TMI 187 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Assessing Officer and the Commissioner of Income Tax (Appeals), denying the deduction under Section 80IB(10) as the project was approved before the stipulated date and did not meet the necessary conditions. The appeals of the assessee were dismissed.</description>
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