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    <title>2011 (7) TMI 1349 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to pass orders considering the proportionate deduction for units meeting the prescribed built-up area limit under section 80IB. The appellant successfully challenged the denial of deduction for units below 1500 sq.ft. and the violation of the built-up area condition for certain units, with the Tribunal remitting the matter back to the AO for appropriate orders in line with judicial pronouncements.</description>
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      <title>2011 (7) TMI 1349 - ITAT AHMEDABAD</title>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to pass orders considering the proportionate deduction for units meeting the prescribed built-up area limit under section 80IB. The appellant successfully challenged the denial of deduction for units below 1500 sq.ft. and the violation of the built-up area condition for certain units, with the Tribunal remitting the matter back to the AO for appropriate orders in line with judicial pronouncements.</description>
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