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    <title>2021 (2) TMI 998 - KARNATAKA HIGH COURT</title>
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    <description>The High Court, composed of Justice Alok Aradhe and Justice Nataraj Rangaswamy, dismissed the revenue&#039;s appeal and upheld decisions in favor of the assessee regarding deductions under section 80IB(10) and income computation methodology for the specified Assessment year. The court ruled against the revenue on all substantial questions of law raised in the case, affirming the Tribunal&#039;s decisions granting deductions for flats below and above 1500 square feet within a housing project, specific floors not initially claimed, and the methodology for computing income from the project &quot;Mantri Sarovar.&quot;</description>
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      <description>The High Court, composed of Justice Alok Aradhe and Justice Nataraj Rangaswamy, dismissed the revenue&#039;s appeal and upheld decisions in favor of the assessee regarding deductions under section 80IB(10) and income computation methodology for the specified Assessment year. The court ruled against the revenue on all substantial questions of law raised in the case, affirming the Tribunal&#039;s decisions granting deductions for flats below and above 1500 square feet within a housing project, specific floors not initially claimed, and the methodology for computing income from the project &quot;Mantri Sarovar.&quot;</description>
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