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      <description>The appeal was dismissed by the tribunal due to the appellant&#039;s failure to provide sufficient cause for the delay in filing. The tribunal highlighted the importance of adhering to prescribed time limits and found the reasons for the delay lacking credibility. The appellant&#039;s appeal was dismissed without addressing the merits of the disallowances under Section 80IB(7) for the hotel in Delwara, Rajasthan, the Jaipur Project, and the netting off of interest.</description>
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