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    <description>The ITAT dismissed the appeals for AYs 2012-13 to 2014-15, upholding the CIT(A)&#039;s decision that the assessee is not eligible for the deduction under Section 80IB(11A) due to non-fulfillment of the required conditions. The appeals were dismissed, and the order was pronounced in the open court on 24th August 2021.</description>
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