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    <description>The Appellate Tribunal upheld the CIT(A)&#039;s decision to allow the deduction under section 80IB of the Income Tax Act. The Tribunal emphasized the importance of adhering to the percentage completion method for claiming deductions and complying with statutory requirements. The revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s order to grant the deduction.</description>
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      <description>The Appellate Tribunal upheld the CIT(A)&#039;s decision to allow the deduction under section 80IB of the Income Tax Act. The Tribunal emphasized the importance of adhering to the percentage completion method for claiming deductions and complying with statutory requirements. The revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s order to grant the deduction.</description>
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