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    <title>2019 (2) TMI 276 - ITAT PUNE</title>
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    <description>The Tribunal upheld the decision of the Ld. CIT(A) to allow the deduction claimed under section 80IB(10) for the assessee, dismissing the Revenue&#039;s appeals for the assessment years 2007-08 and 2008-09. The Tribunal found no fault in the relief granted by the Ld. CIT(A) and dismissed the Revenue&#039;s grounds of appeal. The decision regarding the exclusion of certain areas in the calculation of built-up area under section 80IB(10) was affirmed, leading to the dismissal of both appeals by the Revenue for the respective assessment years.</description>
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      <link>https://www.taxtmi.com/caselaws?id=374649</link>
      <description>The Tribunal upheld the decision of the Ld. CIT(A) to allow the deduction claimed under section 80IB(10) for the assessee, dismissing the Revenue&#039;s appeals for the assessment years 2007-08 and 2008-09. The Tribunal found no fault in the relief granted by the Ld. CIT(A) and dismissed the Revenue&#039;s grounds of appeal. The decision regarding the exclusion of certain areas in the calculation of built-up area under section 80IB(10) was affirmed, leading to the dismissal of both appeals by the Revenue for the respective assessment years.</description>
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