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    <title>2017 (9) TMI 1939 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the appeal, affirming that the amended provisions of section 80IB(10) applied to the assessee&#039;s housing project approved before the amendment, and the project&#039;s failure to meet the completion deadline of 31-03-2008 rendered the assessee ineligible for the deduction. The rest of the grounds raised by the assessee were dismissed as consequential and academic.</description>
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      <description>The Tribunal dismissed the appeal, affirming that the amended provisions of section 80IB(10) applied to the assessee&#039;s housing project approved before the amendment, and the project&#039;s failure to meet the completion deadline of 31-03-2008 rendered the assessee ineligible for the deduction. The rest of the grounds raised by the assessee were dismissed as consequential and academic.</description>
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