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    <title>2021 (10) TMI 441 - ITAT PUNE</title>
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    <description>The Tribunal ruled in favor of the assessee, holding that no addition of deemed rental income on unsold flats was justified. The decision was based on the fulfillment of all conditions for exclusion under section 22 of the Income Tax Act. The CIT(A)&#039;s order was set aside, and the appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal ruled in favor of the assessee, holding that no addition of deemed rental income on unsold flats was justified. The decision was based on the fulfillment of all conditions for exclusion under section 22 of the Income Tax Act. The CIT(A)&#039;s order was set aside, and the appeal was allowed in favor of the assessee.</description>
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