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    <title>2014 (6) TMI 1060 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, affirming the assessee&#039;s eligibility for deduction under section 80IB(10) of the Income Tax Act. It was determined that the project commenced after the new approval in 2003, distinguishing it from the earlier project approved in 1992. The Tribunal dismissed the Revenue&#039;s appeals, concluding that the assessee met all conditions for the deduction. The order was pronounced on 04/06/2014.</description>
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      <title>2014 (6) TMI 1060 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=299633</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision, affirming the assessee&#039;s eligibility for deduction under section 80IB(10) of the Income Tax Act. It was determined that the project commenced after the new approval in 2003, distinguishing it from the earlier project approved in 1992. The Tribunal dismissed the Revenue&#039;s appeals, concluding that the assessee met all conditions for the deduction. The order was pronounced on 04/06/2014.</description>
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