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    <title>2023 (2) TMI 1190 - ITAT RAJKOT</title>
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    <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to allow the deduction under Section 80IB(10) for the profit earned from the construction project. The Tribunal relied on a previous judgment by a Co-ordinate Bench of the Tribunal, which found no error in the Commissioner&#039;s decision. The Revenue&#039;s appeal was dismissed for lacking merit, with the Tribunal confirming the allowance of the deduction.</description>
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      <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to allow the deduction under Section 80IB(10) for the profit earned from the construction project. The Tribunal relied on a previous judgment by a Co-ordinate Bench of the Tribunal, which found no error in the Commissioner&#039;s decision. The Revenue&#039;s appeal was dismissed for lacking merit, with the Tribunal confirming the allowance of the deduction.</description>
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