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    <description>The appeals by the assessee for the assessment years 2010-11, 2011-12, and 2012-13 regarding the deduction claimed under section 80IB(10) of the Income Tax Act were dismissed. The Tribunal held that the assessee was not entitled to the deduction for projects not completed within the specified period, in line with previous Tribunal decisions and statutory provisions. The decision was rendered on 2nd August 2022.</description>
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