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    <title>2023 (2) TMI 579 - ITAT PUNE</title>
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    <description>The Tribunal set aside the CIT&#039;s order in a tax case involving issues such as notional rent on property in stock-in-trade, deduction disallowance under section 80IB(10) for selling two flats to one person, classification of rental income, and interest deduction for a non-80IB(10) unit. The Tribunal ruled in favor of the assessee on all points, finding the CIT&#039;s order unjustified and allowing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=434064</link>
      <description>The Tribunal set aside the CIT&#039;s order in a tax case involving issues such as notional rent on property in stock-in-trade, deduction disallowance under section 80IB(10) for selling two flats to one person, classification of rental income, and interest deduction for a non-80IB(10) unit. The Tribunal ruled in favor of the assessee on all points, finding the CIT&#039;s order unjustified and allowing the appeal.</description>
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