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    <title>2021 (12) TMI 537 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s claim for deductions under section 80IB(10) for additional income from on-money related to the same project, rejecting the disallowance by the assessing officer. The Tribunal emphasized that the additional income enhanced business income from the eligible project, qualifying for deductions under section 80IB(10). The Tribunal distinguished the case law cited by the departmental representative, supporting the appellant&#039;s position. The appeals were allowed, and the order was pronounced on 12/11/2021.</description>
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      <title>2021 (12) TMI 537 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=415771</link>
      <description>The Tribunal allowed the appellant&#039;s claim for deductions under section 80IB(10) for additional income from on-money related to the same project, rejecting the disallowance by the assessing officer. The Tribunal emphasized that the additional income enhanced business income from the eligible project, qualifying for deductions under section 80IB(10). The Tribunal distinguished the case law cited by the departmental representative, supporting the appellant&#039;s position. The appeals were allowed, and the order was pronounced on 12/11/2021.</description>
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      <pubDate>Fri, 12 Nov 2021 00:00:00 +0530</pubDate>
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