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    <title>2026 (5) TMI 1347 - BOMBAY HIGH COURT</title>
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    <description>An appeal under section 260A concerning deduction for profits from a housing project under section 80-IB(10) became partly unnecessary because the questions already covered by an earlier decision did not require fresh adjudication. The remaining question on deduction for a part-complete project was treated as academic after the assessee stated that no deduction would be claimed for the disputed amount in the relevant assessment year. The Court therefore disposed of the appeal without answering that surviving question on merits and left it open for an appropriate case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=792145</link>
      <description>An appeal under section 260A concerning deduction for profits from a housing project under section 80-IB(10) became partly unnecessary because the questions already covered by an earlier decision did not require fresh adjudication. The remaining question on deduction for a part-complete project was treated as academic after the assessee stated that no deduction would be claimed for the disputed amount in the relevant assessment year. The Court therefore disposed of the appeal without answering that surviving question on merits and left it open for an appropriate case.</description>
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