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    <title>2018 (10) TMI 1840 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Ld. CIT (A) and dismissed the revenue&#039;s appeal, directing the AO to allow the deduction claimed by the assessee under section 80IB of the Income Tax Act. The Tribunal noted that the project was completed within the stipulated time based on certificates and approvals provided by the assessee, aligning with previous rulings in similar cases for the assessee in earlier assessment years.</description>
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      <description>The Tribunal upheld the decision of the Ld. CIT (A) and dismissed the revenue&#039;s appeal, directing the AO to allow the deduction claimed by the assessee under section 80IB of the Income Tax Act. The Tribunal noted that the project was completed within the stipulated time based on certificates and approvals provided by the assessee, aligning with previous rulings in similar cases for the assessee in earlier assessment years.</description>
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