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    <title>2023 (9) TMI 895 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the tax appeal challenging the disallowance of a deduction claimed under Section 80IB(10) of the Income Tax Act, 1961 for the assessment year 2009-10. The appellate authority granted the deduction based on the approval of the housing project, meeting the necessary criteria. The Tribunal upheld the decision, citing previous decisions and finding no reason to interfere. The court found no substantial question of law and dismissed the appeal without costs.</description>
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      <description>The court dismissed the tax appeal challenging the disallowance of a deduction claimed under Section 80IB(10) of the Income Tax Act, 1961 for the assessment year 2009-10. The appellate authority granted the deduction based on the approval of the housing project, meeting the necessary criteria. The Tribunal upheld the decision, citing previous decisions and finding no reason to interfere. The court found no substantial question of law and dismissed the appeal without costs.</description>
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