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    <description>The ITAT upheld the CIT(A)&#039;s decision, dismissing the department&#039;s appeal and affirming the proportionate disallowance of the assessee&#039;s claim for deduction under Section 80IB(10). The judgment emphasized the importance of complying with statutory provisions and judicial precedents in determining the eligibility for tax deductions in the context of housing projects.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decision, dismissing the department&#039;s appeal and affirming the proportionate disallowance of the assessee&#039;s claim for deduction under Section 80IB(10). The judgment emphasized the importance of complying with statutory provisions and judicial precedents in determining the eligibility for tax deductions in the context of housing projects.</description>
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