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    <title>2018 (9) TMI 1905 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals and allowed the assessee&#039;s cross objections for the years 2012-13 and 2013-14 regarding deductions under section 80IB(10) of the Income-tax Act. The Tribunal upheld the deductions for the projects &#039;Namrata Magic&#039; and &#039;Leelawati Greens,&#039; emphasizing compliance with statutory conditions and allowing prorata deductions in cases of partial compliance.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and allowed the assessee&#039;s cross objections for the years 2012-13 and 2013-14 regarding deductions under section 80IB(10) of the Income-tax Act. The Tribunal upheld the deductions for the projects &#039;Namrata Magic&#039; and &#039;Leelawati Greens,&#039; emphasizing compliance with statutory conditions and allowing prorata deductions in cases of partial compliance.</description>
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