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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) orders, confirming the assessee&#039;s eligibility for deduction under Section 80IB(10), completion of the housing project within the prescribed timeline, and possession of the required completion certificate from a competent local authority. As a result, all three Revenue appeals were dismissed.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) orders, confirming the assessee&#039;s eligibility for deduction under Section 80IB(10), completion of the housing project within the prescribed timeline, and possession of the required completion certificate from a competent local authority. As a result, all three Revenue appeals were dismissed.</description>
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