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    <title>2025 (9) TMI 442 - ITAT PUNE</title>
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    <description>ITAT PUNE-AT held that notice under section 143(2) was validly served and related grounds of non-service were dismissed. The tribunal confirmed disallowance of the claimant&#039;s deduction under section 80IB(10), finding that the assessee failed to satisfy statutory conditions and did not rebut the AO/CIT(A) findings with requisite submissions or documents. Appeal dismissed and decision rendered in favour of the revenue.</description>
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      <description>ITAT PUNE-AT held that notice under section 143(2) was validly served and related grounds of non-service were dismissed. The tribunal confirmed disallowance of the claimant&#039;s deduction under section 80IB(10), finding that the assessee failed to satisfy statutory conditions and did not rebut the AO/CIT(A) findings with requisite submissions or documents. Appeal dismissed and decision rendered in favour of the revenue.</description>
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