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    <description>The Tribunal allowed the appeal of the assessee, determining that the Kumar Puram Project was eligible for deduction under section 80IB(10) as the construction began after the specified date. The other issues regarding profit computation, allocation of interest expenses, and capitalization of charges were dismissed as the assessee did not press these grounds during the hearing.</description>
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      <description>The Tribunal allowed the appeal of the assessee, determining that the Kumar Puram Project was eligible for deduction under section 80IB(10) as the construction began after the specified date. The other issues regarding profit computation, allocation of interest expenses, and capitalization of charges were dismissed as the assessee did not press these grounds during the hearing.</description>
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