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    <title>2023 (2) TMI 156 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the appeal filed by the assessee regarding the disallowance of provisions for expenses, affirming the decision of the Commissioner of Income Tax (Appeals) and finding the disallowance to be justified under the percentage of completion method followed by the builder.</description>
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      <description>The Tribunal dismissed the appeal filed by the assessee regarding the disallowance of provisions for expenses, affirming the decision of the Commissioner of Income Tax (Appeals) and finding the disallowance to be justified under the percentage of completion method followed by the builder.</description>
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