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    <title>2017 (8) TMI 331 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, reversing the CIT(A)&#039;s order. The deduction claim under Section 80IB of the Income Tax Act was deemed allowable, and the issues regarding the validity of the return and the levy of interest under Sections 234A and 234B were resolved in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal of the assessee, reversing the CIT(A)&#039;s order. The deduction claim under Section 80IB of the Income Tax Act was deemed allowable, and the issues regarding the validity of the return and the levy of interest under Sections 234A and 234B were resolved in favor of the assessee.</description>
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