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    <title>Assessee Challenges Disallowance of Section 80IB(10) Deduction Due to Authority&#039;s Delay in Issuance Despite Timely Completion.</title>
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    <description>Disallowance of deduction u/s 80IB(10) - period of completion of project - The project was completed within the stipulated period, applied within time by the assessee and if there is a delay in issuing the same by the competent authority, the assessee cannot be penalyzed</description>
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