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    <title>2019 (11) TMI 139 - ITAT PUNE</title>
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    <description>The tribunal upheld the Commissioner&#039;s decision to allow proportionate deduction u/s. 80IB(10) on the housing project developed by the assessee. The Revenue&#039;s appeal challenging the allowance of deduction on eligible units of the project, despite violations in two flats, was dismissed. The tribunal relied on legal precedents and legislative provisions to support the allowance of proportionate deduction in such cases. The order was pronounced on September 20, 2019.</description>
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      <title>2019 (11) TMI 139 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=387890</link>
      <description>The tribunal upheld the Commissioner&#039;s decision to allow proportionate deduction u/s. 80IB(10) on the housing project developed by the assessee. The Revenue&#039;s appeal challenging the allowance of deduction on eligible units of the project, despite violations in two flats, was dismissed. The tribunal relied on legal precedents and legislative provisions to support the allowance of proportionate deduction in such cases. The order was pronounced on September 20, 2019.</description>
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