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    <title>2022 (9) TMI 80 - ITAT PUNE</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, overturning the CIT(A)&#039;s decision and restoring the AO&#039;s order. The assessee&#039;s cross-objection was dismissed, affirming the ineligibility for deduction under section 80IB(10) and the applicability of section 115JC.</description>
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