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    <title>2020 (5) TMI 371 - ITAT PUNE</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s findings, dismissing the Revenue&#039;s appeal and the assessee&#039;s cross-objection. It confirmed the eligibility of deposits and payments for exemption under section 11, classified the development fee as corpus, and allowed the depreciation claim. The decisions were based on prior rulings in the assessee&#039;s case and relevant High Court judgments.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s findings, dismissing the Revenue&#039;s appeal and the assessee&#039;s cross-objection. It confirmed the eligibility of deposits and payments for exemption under section 11, classified the development fee as corpus, and allowed the depreciation claim. The decisions were based on prior rulings in the assessee&#039;s case and relevant High Court judgments.</description>
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