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    <description>The Tribunal dismissed the Revenue&#039;s appeal and the assessee&#039;s cross objection, upholding the order allowing deduction under Section 80IB(10) of the Income Tax Act. The Tribunal rejected the objection against the reopening of assessment under Section 147 of the Act, emphasizing the project&#039;s compliance with legal requirements and consistency in higher authorities&#039; judgments.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and the assessee&#039;s cross objection, upholding the order allowing deduction under Section 80IB(10) of the Income Tax Act. The Tribunal rejected the objection against the reopening of assessment under Section 147 of the Act, emphasizing the project&#039;s compliance with legal requirements and consistency in higher authorities&#039; judgments.</description>
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