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    <title>2022 (7) TMI 124 - ITAT PUNE</title>
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    <description>The Tribunal partially allowed the appeal by dismissing the addition of agricultural income, upholding the disallowance of deduction for &#039;extra work&#039; under section 80IB(10), and sustaining the addition of Architect fees. The Tribunal adjusted the deduction amount for Architect fees by increasing it by Rs.5.43 lakh, recognizing a portion of the disallowed amount as related to an eligible project.</description>
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      <description>The Tribunal partially allowed the appeal by dismissing the addition of agricultural income, upholding the disallowance of deduction for &#039;extra work&#039; under section 80IB(10), and sustaining the addition of Architect fees. The Tribunal adjusted the deduction amount for Architect fees by increasing it by Rs.5.43 lakh, recognizing a portion of the disallowed amount as related to an eligible project.</description>
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