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    <title>2020 (3) TMI 1237 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the appeal, affirming the eligibility of a real estate developer firm for deduction under Section 80IB(10) of the Income Tax Act. The court held that the firm met the criteria for deduction as the residential units claimed complied with the prescribed limits, despite other units exceeding the limit being part of a separate project developed by a different entity. The court emphasized the importance of adhering to the specified criteria under tax provisions for claiming deductions.</description>
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      <description>The High Court dismissed the appeal, affirming the eligibility of a real estate developer firm for deduction under Section 80IB(10) of the Income Tax Act. The court held that the firm met the criteria for deduction as the residential units claimed complied with the prescribed limits, despite other units exceeding the limit being part of a separate project developed by a different entity. The court emphasized the importance of adhering to the specified criteria under tax provisions for claiming deductions.</description>
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