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    <title>2021 (12) TMI 26 - BOMBAY HIGH COURT</title>
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    <description>The court dismissed the appeal challenging the disallowance of deductions under Section 80IB(10) of the Income Tax Act. The Assessing Officer&#039;s decision was set aside by the Commissioner of Income Tax, and the CIT(Appeals) allowing the deductions was upheld by the ITAT. The court found no substantial questions of law in the appellant&#039;s proposed issues regarding project commencement and completion dates. The appeal lacked merit, no costs were awarded, and the decision applied to all related appeals listed, with one appeal withdrawn and another listed for directions.</description>
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    <pubDate>Tue, 23 Nov 2021 00:00:00 +0530</pubDate>
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      <description>The court dismissed the appeal challenging the disallowance of deductions under Section 80IB(10) of the Income Tax Act. The Assessing Officer&#039;s decision was set aside by the Commissioner of Income Tax, and the CIT(Appeals) allowing the deductions was upheld by the ITAT. The court found no substantial questions of law in the appellant&#039;s proposed issues regarding project commencement and completion dates. The appeal lacked merit, no costs were awarded, and the decision applied to all related appeals listed, with one appeal withdrawn and another listed for directions.</description>
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