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    <description>The Tribunal allowed the assessee&#039;s claim for deduction under Section 80IB(10), determining that the profit from the sale of Floor Space Index (FSI) was derived from the housing project and eligible for deduction. The objections raised by the Assessing Officer and CIT(A) were deemed meritless, and the appeal of the assessee was granted.</description>
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      <description>The Tribunal allowed the assessee&#039;s claim for deduction under Section 80IB(10), determining that the profit from the sale of Floor Space Index (FSI) was derived from the housing project and eligible for deduction. The objections raised by the Assessing Officer and CIT(A) were deemed meritless, and the appeal of the assessee was granted.</description>
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