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    <title>2014 (7) TMI 1366 - ITAT PUNE</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to allow the assessee&#039;s claim for deduction under section 80IB(10) of the Income Tax Act. Despite the sale of some plots and obtaining multiple building plan sanctions, the project met all stipulated conditions, including the minimum plot size and completion timeline. As a result, both appeals by the Revenue were dismissed.</description>
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      <title>2014 (7) TMI 1366 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=303540</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to allow the assessee&#039;s claim for deduction under section 80IB(10) of the Income Tax Act. Despite the sale of some plots and obtaining multiple building plan sanctions, the project met all stipulated conditions, including the minimum plot size and completion timeline. As a result, both appeals by the Revenue were dismissed.</description>
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