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    <title>2019 (2) TMI 645 - ITAT PUNE</title>
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    <description>The Appellate Tribunal ITAT Pune upheld the eligibility of the assessee for claiming a deduction under section 80IA(4) of the Income-tax Act, dismissing the Revenue&#039;s appeal. The Tribunal relied on past decisions favoring the assessee and emphasized the consistency of its rulings in similar cases, ultimately allowing the deduction claimed by the State Government Undertaking for setting up Inland Container Depot and Container Freight Station.</description>
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      <description>The Appellate Tribunal ITAT Pune upheld the eligibility of the assessee for claiming a deduction under section 80IA(4) of the Income-tax Act, dismissing the Revenue&#039;s appeal. The Tribunal relied on past decisions favoring the assessee and emphasized the consistency of its rulings in similar cases, ultimately allowing the deduction claimed by the State Government Undertaking for setting up Inland Container Depot and Container Freight Station.</description>
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