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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039;s decisions, allowing a pro-rata deduction for completed units and considering the full plot size for deduction under section 80IB(10) of the Income Tax Act. The Revenue&#039;s appeal was dismissed, with the Tribunal citing relevant legal precedents and interpretations in support of the Commissioner&#039;s rulings.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039;s decisions, allowing a pro-rata deduction for completed units and considering the full plot size for deduction under section 80IB(10) of the Income Tax Act. The Revenue&#039;s appeal was dismissed, with the Tribunal citing relevant legal precedents and interpretations in support of the Commissioner&#039;s rulings.</description>
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