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    <title>2020 (10) TMI 29 - ITAT PUNE</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decision, allowing a proportionate deduction under section 80IB(10) for a partnership firm involved in housing projects. The deduction was granted for eligible units, excluding Bungalows/Row Houses exceeding 1500 sq.ft. The Revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s reliance on jurisdictional ITAT precedents.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decision, allowing a proportionate deduction under section 80IB(10) for a partnership firm involved in housing projects. The deduction was granted for eligible units, excluding Bungalows/Row Houses exceeding 1500 sq.ft. The Revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s reliance on jurisdictional ITAT precedents.</description>
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